United States 115th Congress Status: Died 1 D cosponsors

HR 1823 — Marijuana Revenue and Regulation Act

Last action — Referred to the House Committee on Ways and Means.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. Died in session

This bill died with 115th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

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 A credit or refund of the tax must be issued for products that are withdrawn from the market, lost, or destroyed.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.

Bill Text

Sections of law this bill changes

1 section in 1 law

From the bill's own amending language, matched to the official United States Code (current through Public Law 119-124).

Information and returns · 26 U.S.C. ch. 61 1 section
  • § 6103 Confidentiality and disclosure of returns and return information Amends

    26 U.S.C. § 6103 — at 6103(o)(1)(A)

    The law today

    (a) General rule Returns and return information shall be confidential, and except as authorized by this title— (1) no officer or employee of the United States, (2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any tribal or local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and (3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (8), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n), shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee. (b) Definitions For purposes of this section— (1) Return The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed. (2) Return information The term “return information” means— (A) a taxpayer’s identity, the nature, source, or amount of his income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, overassessments, or tax payments, whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing, or any other data, received by, recorded by, prepared by, furnished to, or collected by the Secretary with respect to a return or with respect to the determination of the existence, or possible existence, of liability (or the amount thereof) of any person under this title for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense, (B) any part of any written determination or any background file document relating to such written determination (as such terms are defined in section 6110(b)) which is not open to public inspection under section 6110, (C) any advance pricing agreement entered into by a taxpayer and the Secretary and any background information related to such agreement or any application for an advance pricing agreement, and (D) any agreement under section 7121, and any similar agreement, and any background information related to such an agreement or request for such an agreement, but such term does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer. Nothing in the preceding sentence, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or to be used for determining such standards, if the Secretary determines that such disclosure will seriously impair assessment, collection, or enforcement under the internal revenue laws. (3) Taxpayer return information The term “taxpayer return information” means return information as defined in paragraph (2) which is filed with, or furnished to, the Secretary by or on behalf of the taxpayer to whom such return information relates. (4) Tax administration The term “tax administration”— (A) means— (i) the administration, management, conduct, direction, and supervision of the execution and ap...

    208 other bills also change this section · Follow it → Official text at uscode.house.gov ↗

Also cites: 21 U.S.C. § 802

How this bill changes current law

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Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill introduces a new chapter in the Internal Revenue Code specifically for the taxation and regulation of marijuana products.

  • Subtitle E of title I of the Internal Revenue Code of 1986

    CHAPTER 56--MARIJUANA PRODUCTS subchapter a. tax on marijuana products subchapter b. occupational tax subchapter c. bond and permits subchapter d. operations subchapter e. penalties

    Establishes a new chapter specifically for marijuana products within the Internal Revenue Code.

  • Subtitle E of title I of the Internal Revenue Code of 1986

    SEC. 5901. IMPOSITION OF TAX. (a) Imposition of Tax.--There is hereby imposed on any marijuana product produced in or imported into the United States a tax equal to-- (1) for any such product sold during the first 5 calendar years in which this chapter becomes effective, the applicable percentage of the price for which such product is sold, and (2) for any product sold during any calendar year after the period described in paragraph (1), the applicable equivalent rate.

    Imposes a tax on marijuana products produced or imported into the U.S., with specific rates for initial years.

  • Subtitle E of title I of the Internal Revenue Code of 1986

    SEC. 5902. DEFINITIONS. (1) Export warehouse.--The term 'export warehouse' means a bonded internal revenue warehouse for the storage of marijuana products, upon which the internal revenue tax has not been paid-- (A) for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or (B) for consumption beyond the jurisdiction of the internal revenue laws of the United States. (2) Export warehouse proprietor.--The term 'export warehouse proprietor' means any person who operates an export warehouse.

    Defines key terms related to the storage and transfer of marijuana products for tax purposes.

  • Subtitle E of title I of the Internal Revenue Code of 1986

    SEC. 5903. LIABILITY AND METHOD OF PAYMENT. (a) Liability for Tax.-- (1) Original liability.--The producer or importer of any marijuana product shall be liable for the taxes imposed thereon by section 5901.

    Establishes liability for taxes on marijuana products, specifying that producers or importers are responsible.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 546 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (546)

546 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

public-safety taxation
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Frequently asked questions

What does HR 1823 do?
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.
Who sponsors HR 1823?
HR 1823 is sponsored by Blumenauer, Earl (Democratic).
What is the current status of HR 1823?
This bill died with 115th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HR 1823?
Track HR 1823 free on One Click Politics — get push/email alerts when it moves.

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