{"bills":[{"photos":{"featured":"https://assets.causes.com/bill/photo/hr1014-114/featured_marijuana-tax-revenue-act-of-2015-1454547776.jpg","featured_large":"https://assets.causes.com/bill/photo/hr1014-114/featured_large_marijuana-tax-revenue-act-of-2015-1454547776.jpg","shareable":"https://n.causes.com/share-images/bills/hr1014-114.png"},"introduced_on":"2015-02-20","title_override":"Taxing Recreational Marijuana Sales","summary_override":"

This bill would impose an excise tax on the sale of recreational weed by producers or importers. This tax would initially be set at 10 percent, though it would increase by increments of 5 percent every two years to a total tax rate of 25 percent.

While this bill does create a framework for taxing marijuana — it does not change federal law to make the substance legal. The bill was introduced in conjunction with H.R. 1013 — a bill to regulate marijuana like alcohol.

Recreational marijuana businesses would also be responsible for an occupational tax. It would cover each person who is engaged in the marijuana enterprise — meaning they are a producer, importer, manufacturer, distributor, retailer or any person who participates in a business activity involving the handling of marijuana and marijuana products. The tax would be $1000 per year for producers, importers, and manufacturers while other employees would have a $500 per year tax imposed.

Any person who engages in a marijuana enterprise would be required to obtain a permit to undertake that business.

Failure to comply with this legislation’s requirements would lead to civil penalties being imposed, and criminal penalties for a marijuana enterprise that operates without a permit.

","official_title":"To amend the Internal Revenue Code of 1986 to provide for the taxation of marijuana, and for other purposes.","short_title":"Marijuana Tax Revenue Act of 2015","popular_title":null,"short_summary":"Marijuana Tax Revenue Act of 2015 \n\nThis 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.\n\nAny person who engages in a marijuana enterprise must obtain a permit to engage in such an enterprise.\n\nThe 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.","summarized":true,"cost":null,"cost_commentary":"A CBO cost estimate is unavailable.","impact":"People who buy and use recreational marijuana, employees and owners of businesses in the recreational marijuana industry, states that have legalized marijuana, and the IRS.","argument_for":"By establishing an excise tax on recreational marijuana and an occupational tax on marijuana businesses employees, the federal government can bring in much needed tax revenue to help fund the government.","argument_against":"It’s hypocritical for the federal government to collect taxes on a substance it doesn’t recognize as legal. It should either make marijuana legal at the federal level, or not collect taxes on the sale of it in states that have legalized it.","bill_type":"hr","published":true,"type":"FederalBill","id":"hr1014-114","bill_id":"hr1014-114","formal_id":"H.R. 1014","chamber":"house","congress":114,"last_action_at":"2015-02-20T00:00:00.000Z","active":false,"enacted":false,"enacted_at":null,"vetoed":false,"last_vote_at":null,"debated_on":null,"congress_url":"https://www.congress.gov/bill/114th/house-bill/1014","plain_text_url":"http://www.gpo.gov/fdsys/pkg/BILLS-114hr1014ih/html/BILLS-114hr1014ih.htm","shareable_image_url":"https://n.causes.com/share-images/bills/hr1014-114.png","congress_full_text_url":"https://www.congress.gov/bill/114th/house-bill/1014/text","is_current_congress":false,"last_version_on":"2015-02-20","related_bill_ids":[],"progress":"Introduced","house_passage_result":false,"senate_passage_result":false,"position_count":3258,"committees":[{"name":"Committee on Ways and Means","chamber":"house","committee_id":"HSWM","subcommittee":false}],"links":{"rollCalls":"/api/roll_calls?bill_id=hr1014-114","details":"/api/bills/hr1014-114/details","sharingMessage":"/api/sharing_messages/hr1014-114","positionsFor":"/api/bills/hr1014-114/positions/for","positionsAgainst":"/api/bills/hr1014-114/positions/against"},"upcoming":false,"cosponsors_count":7,"slug":"hr1014-114-marijuana-tax-revenue-act-of-2015","latest_chamber_votes_id":null,"official_url":null,"target_video":true,"following":false,"vote_count":22904,"yea_vote_count":17883,"nay_vote_count":4999,"passed_house":false,"passed_senate":false,"vote_id":null,"my_position_id":null,"topic_ids":["taxes","government"],"issue_ids":["jobs","private-sector","marijuana-legalization","drugs","taxes","government"],"sponsor_id":493}],"votes":[],"issues":[{"id":"jobs","name":"Jobs","slug":"jobs","description":"Vote on the latest federal legislation regarding employment. Make your voice heard about the issues you care about. ","page_title":"Jobs Legislation - Vote on Bills, Stay informed, Hold Your Reps Accountable","icons":{"black":"https://assets.causes.com/issue/icon/jobs/black_jobs-1429042050.svg","grey":"https://assets.causes.com/issue/icon/jobs/grey_jobs-1429042050.svg","white":"https://assets.causes.com/issue/icon/jobs/white_jobs-1429042050.svg"},"cover_image_url":null,"is_following":false},{"id":"private-sector","name":"Private Sector","slug":"private-sector","description":"Vote on the latest federal legislation regarding Private Sector. Make your voice heard about the issues you care about. ","page_title":"Private Sector Legislation - Vote on Bills, Stay informed, Hold Your Reps Accountable","icons":{"black":"https://assets.causes.com/issue/icon/private-sector/black_private-sector-1429042058.svg","grey":"https://assets.causes.com/issue/icon/private-sector/grey_private-sector-1429042058.svg","white":"https://assets.causes.com/issue/icon/private-sector/white_private-sector-1429042058.svg"},"cover_image_url":null,"is_following":false},{"id":"marijuana-legalization","name":"Marijuana Legalization","slug":"marijuana-legalization","description":"Federal legislation that covers the marijuana - legalization, penatlies, regulation and taxation. Numerous states have now legalized marijuana - how does federal law interact.","page_title":"Legislation regarding the Legalization of Marijuana and penalties - Inform your reps how you feel","icons":{"black":"https://assets.causes.com/issue/icon/marijuana-legalization/black_marijuana-legalization-1429042047.svg","grey":"https://assets.causes.com/issue/icon/marijuana-legalization/grey_marijuana-legalization-1429042047.svg","white":"https://assets.causes.com/issue/icon/marijuana-legalization/white_marijuana-legalization-1429042047.svg"},"cover_image_url":null,"is_following":false},{"id":"drugs","name":"Drugs","slug":"drugs","description":"Vote on the latest federal legislation regarding Drugs. Make your voice heard about the issues you care about. \r\n","page_title":"Drugs Legislation - Vote on Bills, Stay informed, Hold Your Reps Accountable","icons":{"black":"https://assets.causes.com/issue/icon/drugs/black_drugs-1439216236.svg","grey":"https://assets.causes.com/issue/icon/drugs/grey_drugs-1439216236.svg","white":"https://assets.causes.com/issue/icon/drugs/white_drugs-1439216236.svg"},"cover_image_url":null,"is_following":false},{"id":"taxes","name":"Taxes","slug":"taxes","description":"US Congressional Legislation related to all types of Taxation: Income Tax, Sales Tax, Property Tax, Capital Gains Tax, Employment Taxes, and the Administration and collection of taxes (including regulating the IRS).","page_title":"Tax Related Federal Legislation including: Income and Sales Tax, Regulating the IRS - Vote on Bills, Stay informed, Hold Your Reps Accountable","icons":{"black":"https://assets.causes.com/issue/icon/taxes/black_taxes-1429042039.svg","grey":"https://assets.causes.com/issue/icon/taxes/grey_taxes-1429042039.svg","white":"https://assets.causes.com/issue/icon/taxes/white_taxes-1429042039.svg"},"cover_image_url":null,"is_following":false},{"id":"government","name":"Government","slug":"government","description":"Federal legislation related to the operations of the US Federal Government. Bills can encompass government administration, regulation of political parties, the US postal service, US territories and public contracts.","page_title":"US Government - Federal legislation - Vote on Bills, Stay informed, Hold Your Reps Accountable","icons":{"black":"https://assets.causes.com/issue/icon/government/black_government-1453508811.svg","grey":"https://assets.causes.com/issue/icon/government/grey_government-1453508811.svg","white":"https://assets.causes.com/issue/icon/government/white_government-1453508811.svg"},"cover_image_url":null,"is_following":false}],"users":[{"name":"Joe","vote_count":28,"photos":{"large":"https://graph.facebook.com/10209303142965389/picture?width=150&height=150","small":"https://graph.facebook.com/10209303142965389/picture?width=75&height=75","tiny":"https://graph.facebook.com/10209303142965389/picture?width=20&height=20","facebook":"https://graph.facebook.com/10209303142965389/picture"},"links":{"following":"/api/users/gZAkYQQ9/following","followers":"/api/users/gZAkYQQ9/followers"},"about_me":null,"twitter_id":null,"facebook_id":null,"youtube_id":null,"google_plus_id":null,"website":null,"slug":null,"issue_count":5,"is_following":null,"influence_score":50,"influence_level":20,"follower_count":0,"following_count":0,"position_count":23,"id":"gZAkYQQ9","partner_id":null}],"bill_position":{"flagged":false,"id":"6ffd2299-7ac7-4b67-884c-0ae2e05754f1","argument_for":"Needs to be legalized and minimally regulated to ensure companies aren't selling laced drugs. Collect the taxes and let the market take care of everything else.","argument_against":null,"show_argument_for":true,"show_argument_against":false,"upvote_count":0,"upvotes_for_count":0,"upvotes_against_count":null,"has_upvoted":false,"endorsement_count":0,"links":{"self":"https://www.causes.com/positions/6ffd2299-7ac7-4b67-884c-0ae2e05754f1"},"body":"Needs to be legalized and minimally regulated to ensure companies aren't selling laced drugs. Collect the taxes and let the market take care of everything else.","stance":"yea","created_at":"2016-05-27T17:55:41.868Z","shareable_image_url":"https://n.causes.com/share-images/positions/6ffd2299-7ac7-4b67-884c-0ae2e05754f1.png","note_color":null,"note_text":null,"bill_id":"hr1014-114","user_id":"gZAkYQQ9","endorser_ids":[]}}

Like Causes?

Joe

Taxing Recreational Marijuana Sales