H.R. 1823 · 115th Congress
Marijuana Revenue and Regulation Act
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Never voted on. It didn't reach a floor vote before the 115th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
BlumenauerSponsor11 cosponsors · 11 D
D
Norton
PD
D
DeFazio
BL
D
Lee
JC
D
Correa
JP
D
Polis
JM
D
McNerney
PJ
D
Jayapal
ZL
D
Lofgren
RG
D
Gallego
SC
D
Cohen
BB
D
Boyle0 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill amends the Internal Revenue Code to impose: (1) an excise tax on any marijuana product produced in or imported into the United States, and (2) an occupational tax on marijuana production facilities and export warehouses.
What it does: CRS summary · Introduced in House · Mar 30, 2017
Marijuana Revenue and Regulation Act
This bill amends the Internal Revenue Code to impose: (1) an excise tax on any marijuana product produced in or imported into the United States, and (2) an occupational tax on marijuana production facilities and export warehouses.
The term "marijuana product" does not include: (1) any article containing marijuana which has been approved by the Food and Drug Administration for sale for therapeutic purposes and is marketed and sold solely for such purpose, or (2) industrial hemp.
The excise tax includes exemptions for: (1) marijuana products that are used for research or by government entities for nonconsumption purposes; and (2) the transfer of products between production, import, and export facilities. A credit or refund of the tax must be issued for products that are withdrawn from the market, lost, or destroyed.
The bill requires producers, importers, and exporters of marijuana products to:
- obtain a permit and a bond covering tax liability from the Department of the Treasury prior to beginning operations,
- meet recordkeeping requirements, and
- comply with certain policies and restrictions regarding packaging and labeling.
The bill also: (1) establishes penalties for violations of marijuana laws, and (2) prohibits the sale of more than one ounce of marijuana in any single retail transaction.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Marijuana Revenue and Regulation Act
Latest action (Mar 30, 2017): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Mar 30, 2017
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.