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Bill > HR1118


US HR1118

US HR1118
Small Business Tax Equity Act of 2019


summary

Introduced
02/08/2019
In Committee
02/08/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

To amend the Internal Revenue Code of 1986 to allow deductions and credits relating to expenditures in connection with marijuana sales conducted in compliance with State law. This bill exempts a trade or business that conducts marijuana sales in compliance with state law from a provision in the Internal Revenue Code that prohibits business-related tax credits or deductions for expenditures in connection with trafficking in controlled substances.

AI Summary

This bill amends the Internal Revenue Code to allow deductions and credits related to expenditures for marijuana sales conducted in compliance with state law. It exempts businesses that sell marijuana legally under state law from a provision that prohibits business-related tax credits or deductions for expenditures connected to trafficking in controlled substances. The bill would apply to taxable years ending after the date of enactment.

Committee Categories

Budget and Finance

Sponsors (13)

Last Action

Referred to the House Committee on Ways and Means. (on 02/08/2019)

bill text


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