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United States · Bill · HR

H.R. 1014 (114th)

Marijuana Tax Revenue Act of 2015

referredUnited States· United States Congress· EN

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

Taxation

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

  1. 20 February 2015

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 20 February 2015

    Introduced

    Sponsor introductory remarks on measure. (CR E227)

    Source: IntroReferral

  3. 20 February 2015

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 20 February 2015

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 20 February 2015

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 20 February 2015

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 20 February 2015

    Open at official source

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Sponsors

Related records

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Sources

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