United States · Bill · S
S. 422 (116th)
Small Business Tax Equity Act of 2019
Introduced
7 February 2019
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
Summary
Small Business Tax Equity Act of 201 9 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.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 7 February 2019
Introduced in Senate (PDF)
Introduced in Senate · EN · 7 February 2019
Introduced in Senate
summary · EN · 7 February 2019
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/116th-congress/senate-bill/422
- Open data entity: https://api.congress.gov/v3/bill/116/s/422