PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · 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.
Showing the opening paragraphs of the official summary.
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 A credit or refund of the tax must be issued for products that are withdrawn from the market, lost, or destroyed.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.
People & committees
Rep. Blumenauer, Earl [D-OR-3] · D–OR
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Aug 11, 2025. Consult Congress.gov for the current record.
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