United States · Bill · HR
H.R. 1014 (114th)
Marijuana Tax Revenue Act of 2015
Introduced
20 February 2015
Last action
20 February 2015 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Blumenauer, Earl [D-OR-3], Rep. Polis, Jared [D-CO-2], Rep. Swalwell, Eric [D-CA-15], Rep. Lee, Barbara [D-CA-12], Rep. Pocan, Mark [D-WI-2], Rep. Cohen, Steve [D-TN-9], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Pingree, Chellie [D-ME-1]
Subjects
Taxation
Source updated
12 August 2025
Summary
Marijuana Tax Revenue Act of 2015 This bill amends the Internal Revenue Code to impose an excise tax on: (1) the sale of marijuana by producers or importers, and (2) each person who is engaged in a marijuana enterprise. Defines "marijuana enterprise" to mean a producer, importer, manufacturer, distributor, retailer or any person who transports, stores, displays, or otherwise participates in any business activity that handles marijuana or marijuana products. Any person who engages in a marijuana enterprise must obtain a permit to engage in such an enterprise. The bill imposes civil penalties for failure to comply with the requirements of this Act and criminal penalties for engaging in a marijuana enterprise without a permit, failing to keep or make required records or for making false records, or refusing to pay or evading a tax imposed by this Act and for other offenses related to the sale of marijuana.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
20 February 2015
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
20 February 2015
Introduced
Sponsor introductory remarks on measure. (CR E227)
Source: IntroReferral
20 February 2015
Introduced
Introduced in House
Source: IntroReferral
20 February 2015
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 20 February 2015 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 20 February 2015
Introduced in House (PDF)
Introduced in House · EN · 20 February 2015
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Introduced in House
summary · EN · 20 February 2015
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Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Blumenauer, Earl [D-OR-3] · D · Sponsor
- Rep. Polis, Jared [D-CO-2] · D · Sponsor
- Rep. Swalwell, Eric [D-CA-15] · D · Sponsor
- Rep. Lee, Barbara [D-CA-12] · D · Sponsor
- Rep. Pocan, Mark [D-WI-2] · D · Sponsor
- Rep. Cohen, Steve [D-TN-9] · D · Sponsor
- Del. Norton, Eleanor Holmes [D-DC-At Large] · D · Sponsor
- Rep. Pingree, Chellie [D-ME-1] · D · Sponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/114th-congress/house-bill/1014
- Open data entity: https://api.congress.gov/v3/bill/114/hr/1014
- us · 114-hr-1014 · source updated 12 August 2025