I 

113TH CONGRESS 

1ST SESSION H. R. 501 

To amend the Internal Revenue Code of 1986 to provide for the taxation 

of marijuana, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 5, 2013 

Mr. BLUMENAUER (for himself, Mr. POLIS, and Mr. COHEN) introduced the 

following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

for the taxation of marijuana, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Marijuana Tax Equity 

5 Act of 2013’’. 

6 SEC. 2. TAXATION RELATING TO MARIJUANA. 

7 (a) IN GENERAL.—Subtitle E of title I of the Inter8 nal Revenue Code of 1986 is amended by adding at the 

9 end the following new chapter: 


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1 ‘‘CHAPTER 56—MARIJUANA 

‘‘SUBCHAPTER A. PRODUCER TAX. 

‘‘SUBCHAPTER B. SPECIAL PROVISIONS RELATING TO MARIJUANA

ENTERPRISES. 

‘‘SUBCHAPTER C. PENALTIES. 

2 ‘‘Subchapter A—Producer Tax 

‘‘Sec. 5901. Imposition of tax. 

‘‘Sec. 5902. Exemption from tax. 

‘‘Sec. 5903. Special rules. 

‘‘Sec. 5904. Definitions. 

3 ‘‘SEC. 5901. IMPOSITION OF TAX. 

4 ‘‘(a) IMPOSITION OF TAX.—There is hereby imposed 

5 a tax on the sale of marijuana by the producer or importer 

6 thereof. 

7 ‘‘(b) AMOUNT OF TAX.—The amount of the tax im8 posed by subsection (a) shall be 50 percent of the price 

9 for which so sold. 

10 ‘‘SEC. 5902. EXEMPTION FROM TAX. 

11 ‘‘(a) GENERAL RULE.—Under regulations prescribed 

12 by the Secretary, no tax shall be imposed under this sub13 chapter on the sale by the producer or importer of an arti14 cle— 

15 ‘‘(1) for use by the purchaser for further pro16 duction, or for resale by the purchaser to a second 

17 purchaser for use by such second purchaser in fur18 ther production, or 

19 ‘‘(2) for export, or for resale by the purchaser 

20 to a second purchaser for export. 


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1 ‘‘(b) PROOF OF RESALE FOR FURTHER PRODUC2 TION; PROOF OF EXPORT.—Where an article has been 

3 sold free of tax under subsection (a)— 

4 ‘‘(1) for resale by the purchaser to a second 

5 purchaser for use by such second purchaser in fur6 ther production, or 

7 ‘‘(2) for export, or for resale by the purchaser 

8 to a second purchaser for export, 

9 subsection (a) shall cease to apply in respect of such sale 

10 of such article unless, within the 6-month period which 

11 begins on the date of the sale by the producer or importer 

12 (or, if earlier, on the date of shipment by the producer 

13 or importer), the producer or importer receives proof that 

14 the article has been exported or resold for use in further 

15 production. 

16 ‘‘(c) PRODUCER OR IMPORTER RELIEVED FROM LI17 ABILITY IN CERTAIN CASES.—In the case of any article 

18 sold free of tax under this section (other than a sale to 

19 which subsection (b) applies), if the producer or importer 

20 in good faith accepts a certification by the purchaser that 

21 the article will be used in accordance with the applicable 

22 provisions of law, no tax shall thereafter be imposed under 

23 this chapter in respect of such sale by such producer or 

24 importer. 


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1 ‘‘(d) EXPORT.—For purposes of this section, the 

2 term ‘export’ includes shipment to a possession of the 

3 United States; and the term ‘exported’ includes shipped 

4 to a possession of the United States. 

5 ‘‘(e) USE IN FURTHER PRODUCTION.—An article 

6 shall be treated as sold for use in further production if 

7 such article is sold for use by the purchaser for further 

8 planting, cultivating, or harvesting. 

9 ‘‘(f) FURTHER PRODUCER LIABLE FOR TAX.—For 

10 purposes of this chapter, a producer to whom an article 

11 is sold or resold free of tax under subsection (a)(1) for 

12 use by him in further production shall be treated as the 

13 producer of such article. 

14 ‘‘SEC. 5903. SPECIAL RULES. 

15 ‘‘(a) DEFINITION OF PRICE.—For purposes of this 

16 chapter— 

17 ‘‘(1) CONTAINERS, PACKING AND TRANSPOR18 TATION CHARGES.—In determining, for the purposes 

19 of this chapter, the price for which an article is sold, 

20 there shall be included any charge for coverings and 

21 containers of whatever nature, and any charge inci22 dent to placing the article in condition packed ready 

23 for shipment, but there shall be excluded the amount 

24 of tax imposed by this chapter, whether or not stat25 ed as a separate charge. A transportation, delivery, 


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1 insurance, installation, or other charge (not required 

2 by the foregoing sentence to be included) shall be ex3 cluded from the price only if the amount thereof is 

4 established to the satisfaction of the Secretary in ac5 cordance with regulations. 

6 ‘‘(2) CONSTRUCTIVE SALE PRICE.— 

7 ‘‘(A) IN GENERAL.—If an article is sold at 

8 retail, sold on consignment, or sold (otherwise 

9 than through an arm’s length transaction) at 

10 less than the fair market price, the tax under 

11 section 5901 shall be computed on the price for 

12 which such articles are sold, in the ordinary 

13 course of trade, by producers thereof, as deter14 mined by the Secretary. In the case of an arti15 cle sold at retail, the computation under the 

16 preceding sentence shall be on whichever of the 

17 following prices is the lower: 

18 ‘‘(i) the price for which such article is 

19 sold, or 

20 ‘‘(ii) the highest price for which such 

21 articles are sold to manufacturers, in the 

22 ordinary course of trade, by producers 

23 thereof, as determined by the Secretary. 

24 This paragraph shall not apply if subpara25 graph (B) applies. 


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1 ‘‘(B) SPECIAL RULE.—If an article is sold 

2 at retail or to a retailer, and if— 

3 ‘‘(i) the producer or importer of such 

4 article regularly sells such articles at retail 

5 or to retailers, as the case may be, 

6 ‘‘(ii) the producer or importer of such 

7 article regularly sells such articles to one 

8 or more manufacturers in arm’s length 

9 transactions and he establishes that his 

10 prices in such cases are determined with11 out regard to any tax benefit under this 

12 paragraph, and 

13 ‘‘(iii) the transaction is an arm’s 

14 length transaction, 

15 the tax under this chapter shall (if based on the 

16 price for which the article is sold) be computed 

17 under subparagraph (C). 

18 ‘‘(C) PRICE FOR PURPOSES OF SPECIAL

19 RULE.—The price computed under this sub20 paragraph is whichever of the following prices is 

21 the lower: 

22 ‘‘(i) the price for which such article is 

23 sold, or 


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1 ‘‘(ii) the highest price for which such 

2 articles are sold by such producer, or im3 porter to manufacturers. 

4 ‘‘(D) DEFINITION OF LOWEST PRICE.— 

5 For purposes of subparagraphs (A) and (C), 

6 the lowest price shall be determined— 

7 ‘‘(i) without requiring that any given 

8 percentage of sales be made at that price, 

9 and 

10 ‘‘(ii) without including any fixed 

11 amount to which the purchaser has a right 

12 as a result of contractual arrangements ex13 isting at the time of the sale. 

14 ‘‘(E) ARM’S LENGTH.— 

15 ‘‘(i) IN GENERAL.—For purposes of 

16 this section, a sale is considered to be 

17 made under circumstances otherwise than 

18 at arm’s length if— 

19 ‘‘(I) the parties are members of 

20 the same controlled group, whether or 

21 not such control is actually exercised 

22 to influence the sale price, or 

23 ‘‘(II) the sale is made pursuant 

24 to special arrangements between a 

25 manufacturer and a purchaser. 


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1 ‘‘(ii) CONTROLLED GROUPS.— 

2 ‘‘(I) IN GENERAL.—The term 

3 ‘controlled group’ has the meaning 

4 given to such term by subsection (a) 

5 of section 1563, except that ‘more 

6 than 50 percent’ shall be substituted 

7 for ‘at least 80 percent’ each place it 

8 appears in such subsection. 

9 ‘‘(II) CONTROLLED GROUPS

10 WHICH INCLUDE NONINCORPORATED

11 PERSONS.—Under regulations pre12 scribed by the Secretary, principles 

13 similar to the principles of subclause 

14 (I) shall apply to a group of persons 

15 under common control where 1 or 

16 more of such persons is not a corpora17 tion. 

18 ‘‘(3) PARTIAL PAYMENTS.—In the case of— 

19 ‘‘(A) a contract for the sale of an article 

20 wherein it is provided that the price shall be 

21 paid by installments and title to the article sold 

22 does not pass until a future date notwith23 standing partial payment by installments, 

24 ‘‘(B) a conditional sale, or 


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1 ‘‘(C) a chattel mortgage arrangement 

2 wherein it is provided that the sales price shall 

3 be paid in installments, 

4 there shall be paid upon each payment with respect 

5 to the article a percentage of such payment equal to 

6 the rate of tax in effect on the date such payment 

7 is due. 

8 ‘‘(4) SALES OF INSTALLMENT ACCOUNTS.—If 

9 installment accounts, with respect to payments on 

10 which tax is being computed as provided in para11 graph (3), are sold or otherwise disposed of, then 

12 paragraph (3) shall not apply with respect to any 

13 subsequent payments on such accounts (other than 

14 subsequent payments on returned accounts with re15 spect to which credit or refund is allowable by rea16 son of section 6416(b)(5)), but instead— 

17 ‘‘(A) there shall be paid an amount equal 

18 to the difference between— 

19 ‘‘(i) the tax previously paid on the 

20 payments on such installment accounts, 

21 and 

22 ‘‘(ii) the total tax which would be pay23 able if such installment accounts had not 

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1 puted as provided in paragraph (3)); ex2 cept that 

3 ‘‘(B) if any such sale is pursuant to the 

4 order of, or subject to the approval of, a court 

5 of competent jurisdiction in a bankruptcy or in6 solvency proceeding, the amount computed 

7 under subparagraph (A) shall not exceed the 

8 sum of the amounts computed by multiplying— 

9 ‘‘(i) the proportionate share of the 

10 amount for which such accounts are sold 

11 which is allocable to each unpaid install12 ment payment by 

13 ‘‘(ii) the rate of tax under this chap14 ter in effect on the date such unpaid in15 stallment payment is or was due. 

16 The sum of the amounts payable under this 

17 subsection and subsection (c) in respect of the 

18 sale of any article shall not exceed the total tax. 

19 ‘‘(b) CERTAIN USES TREATED AS SALES.—Any pro20 ducer of marijuana which uses such marijuana before it 

21 is sold shall be liable for the tax imposed by section 5901 

22 in the same manner as if such marijuana were sold by 

23 such producer. 

24 ‘‘(c) APPLICATION OF TAX IN CASE OF SALES BY

25 OTHER THAN PRODUCER.—In case any person acquires 


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1 from the producer of marijuana, by operation of law or 

2 as a result of any transaction not taxable under section 

3 5901, the right to sell such marijuana, the sale of such 

4 marijuana by such person shall be taxable under this 

5 chapter as if made by the producer, and such person shall 

6 be liable for the tax. 

7 ‘‘SEC. 5904. DEFINITIONS. 

8 ‘‘For purposes of this chapter— 

9 ‘‘(1) MARIJUANA.—The term ‘marijuana’ has 

10 the meaning given such term by section 102(16) of 

11 the Controlled Substances Act (21 U.S.C. 802). 

12 ‘‘(2) MARIJUANA PRODUCT.—The term ‘mari13 juana product’ means any article which contains 

14 marijuana, including an article which is a con15 centrate, an edible, a tincture, a marijuana-infused 

16 product, or a topical. 

17 ‘‘(3) PRODUCER.—The term ‘producer’ means 

18 any person who plants, cultivates, harvests, or in 

19 any way facilitates the natural growth of, marijuana. 

20 ‘‘(4) MANUFACTURER.—The term ‘manufac21 turer’ means a person who manufactures, com22 pounds, converts, processes, prepares, or packages 

23 marijuana or marijuana products. 

24 ‘‘(5) IMPORTER.—The term ‘importer’ means— 


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1 ‘‘(A) any person in the United States to 

2 whom nontaxpaid marijuana products, or any 

3 processed marijuana, manufactured in a foreign 

4 country, Puerto Rico, the Virgin Islands, or a 

5 possession of the United States are shipped or 

6 consigned; and 

7 ‘‘(B) any person who smuggles or other8 wise unlawfully brings marijuana or marijuana 

9 products into the United States. 

10 ‘‘(6) DISTRIBUTOR.—The term ‘distributor’ 

11 means a person who distributes marijuana or mari12 juana products. 

13 ‘‘(7) RETAILER.—The term ‘retailer’ means a 

14 person who sells marijuana or marijuana products to 

15 consumers. 

16 ‘‘(8) MARIJUANA ENTERPRISE.—The term 

17 ‘marijuana enterprise’ means a producer, importer, 

18 manufacturer, distributor, retailer or any person 

19 who transports, stores, displays, or otherwise partici20 pates in any business activity that handles mari21 juana or marijuana products. 

22 ‘‘Subchapter B—Special Provisions Relating 

23 to Marijuana Enterprises 

‘‘Sec. 5911. Occupational tax. 

‘‘Sec. 5912. Application for permit. 

‘‘Sec. 5913. Permit. 

‘‘Sec. 5914. Inspection of books. 


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1 ‘‘SEC. 5911. OCCUPATIONAL TAX. 

2 ‘‘(a) IMPOSITION OF TAX.—There is hereby imposed 

3 a special tax to be paid by each person who is engaged 

4 in a marijuana enterprise. 

5 ‘‘(b) AMOUNT OF TAX.—The amount of the tax im6 posed under subsection (a) shall be— 

7 ‘‘(1) $1,000 per year in the case of a producer, 

8 importer, or manufacturer, and 

9 ‘‘(2) $500 per year in the case of any person 

10 engaged in a marijuana enterprise who is not de11 scribed in paragraph (1). 

12 ‘‘SEC. 5912. APPLICATION FOR PERMIT. 

13 ‘‘Every person, before commencing business as a 

14 marijuana enterprise, and at such other time as the Sec15 retary shall by regulation prescribe, shall make application 

16 for the permit provided for in section 5913. The applica17 tion shall be in such form as the Secretary shall prescribe 

18 and shall set forth, truthfully and accurately, the informa19 tion called for on the form. Such application may be re20 jected and the permit denied if the Secretary, after notice 

21 and opportunity for hearing, finds that— 

22 ‘‘(1) the premises on which it is proposed to 

23 conduct the business are not adequate to protect the 

24 revenue, 

25 ‘‘(2) the activity proposed to be carried out at 

26 such premises does not meet such minimum capacity 


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1 or activity requirements as the Secretary may pre2 scribe, or 

3 ‘‘(3) such person (including, in the case of a 

4 corporation, any officer, director, or principal stock5 holder and, in the case of a partnership, a part6 ner)— 

7 ‘‘(A) is, by reason of his business experi8 ence, financial standing, or trade connections or 

9 by reason of previous or current legal pro10 ceedings involving a felony violation of any 

11 other provision of Federal criminal law relating 

12 to marijuana or marijuana products, not likely 

13 to maintain operations in compliance with this 

14 chapter, 

15 ‘‘(B) has been convicted of a felony viola16 tion of any provision of Federal or State crimi17 nal law relating to marijuana or marijuana 

18 products, or 

19 ‘‘(C) has failed to disclose any material in20 formation required or made any material false 

21 statement in the application therefor. 

22 ‘‘SEC. 5913. PERMIT. 

23 ‘‘(a) ISSUANCE.—A person shall not engage in busi24 ness as a marijuana enterprise without a permit to engage 

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1 ance with this chapter and regulations issued thereunder, 

2 shall be issued in such form and in such manner as the 

3 Secretary shall by regulation prescribe. A new permit may 

4 be required at such other time as the Secretary shall by 

5 regulation prescribe. 

6 ‘‘(b) SUSPENSION OR REVOCATION.— 

7 ‘‘(1) SHOW CAUSE HEARING.—If the Secretary 

8 has reason to believe that any person holding a per9 mit— 

10 ‘‘(A) has not in good faith complied with 

11 this chapter, or with any other provision of this 

12 title involving intent to defraud, 

13 ‘‘(B) has violated the conditions of such 

14 permit, 

15 ‘‘(C) has failed to disclose any material in16 formation required or made any material false 

17 statement in the application for such permit, 

18 ‘‘(D) has failed to maintain his premises in 

19 such manner as to protect the revenue, 

20 ‘‘(E) is, by reason of previous or current 

21 legal proceedings involving a felony violation of 

22 any other provision of Federal criminal law re23 lating to marijuana, not likely to maintain oper24 ations in compliance with this chapter, or 


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1 ‘‘(F) has been convicted of a felony viola2 tion of any provision of Federal or State crimi3 nal law relating to marijuana or marijuana 

4 products, 

5 the Secretary shall issue an order, stating the facts 

6 charged, citing such person to show cause why his 

7 permit should not be suspended or revoked. 

8 ‘‘(2) ACTION FOLLOWING HEARING.—If, after 

9 hearing, the Secretary finds that such person has 

10 not shown cause why his permit should not be sus11 pended or revoked, such permit shall be suspended 

12 for such period as the Secretary deems proper or 

13 shall be revoked. 

14 ‘‘(c) INFORMATION REPORTING.—The Secretary may 

15 require— 

16 ‘‘(1) information reporting by any person issued 

17 a permit under this section, and 

18 ‘‘(2) information reporting by such other per19 sons as the Secretary deems necessary to carry out 

20 this chapter. 

21 ‘‘(d) INSPECTION OR DISCLOSURE OF INFORMA22 TION.—For rules relating to inspection and disclosure of 

23 returns and return information, see section 6103(o). 


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1 ‘‘SEC. 5914. REGULATIONS. 

2 ‘‘The Secretary may issue such regulations or other 

3 guidance as the Secretary determines necessary or appro4 priate to carry out this chapter, including the filing of re5 turns under this chapter in electronic format. 

6 ‘‘Subchapter C—Penalties 

‘‘Sec. 5921. Civil penalties. 

‘‘Sec. 5922. Criminal penalties. 

7 ‘‘SEC. 5921. CIVIL PENALTIES. 

8 ‘‘(a) OMITTING THINGS REQUIRED OR DOING

9 THINGS FORBIDDEN.—Whoever omits, neglects, or re10 fuses to comply with any duty imposed upon him by this 

11 chapter, or to do, or cause to be done, any of the things 

12 required by this chapter, or does anything prohibited by 

13 this chapter, shall in addition to any other penalty pro14 vided in this title, be liable to a penalty of $1,000, to be 

15 recovered, with costs of suit, in a civil action, except where 

16 a penalty under subsection (b) or (c) or under section 

17 6651 or 6653 or part II of subchapter A of chapter 68 

18 may be collected from such person by assessment. 

19 ‘‘(b) EXCEPTION.—No penalty shall be imposed 

20 under subsection (a) if it is shown that there was a reason21 able cause and that the taxpayer acted in good faith. 

22 ‘‘(c) FAILURE TO PAY TAX.—Whoever fails to pay 

23 any tax imposed by this chapter at the time prescribed 

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1 alty provided in this title, be liable to a penalty of 5 per2 cent of the tax due but unpaid. 

3 ‘‘(d) SALE OF MARIJUANA OR MARIJUANA PROD4 UCTS FOR EXPORT.— 

5 ‘‘(1) Every person who sells, relands, or receives 

6 within the jurisdiction of the United States any 

7 marijuana or marijuana products which have been 

8 labeled or shipped for exportation under this chap9 ter, 

10 ‘‘(2) every person who sells or receives such re11 landed marijuana or marijuana products, and 

12 ‘‘(3) every person who aids or abets in such 

13 selling, relanding, or receiving, 

14 shall, in addition to the tax and any other penalty provided 

15 in this title, be liable for a penalty equal to the greater 

16 of $1,000 or 5 times the amount of the tax imposed by 

17 this chapter. All marijuana and marijuana products re18 landed within the jurisdiction of the United States shall 

19 be forfeited to the United States and destroyed. All ves20 sels, vehicles, and aircraft used in such relanding or in 

21 removing such marijuana or marijuana products from the 

22 place where relanded, shall be forfeited to the United 

23 States. 

24 ‘‘(e) APPLICABILITY OF SECTION 6665.—The pen25 alties imposed by subsections (b) and (c) shall be assessed, 


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1 collected, and paid in the same manner as taxes, as pro2 vided in section 6665(a). 

3 ‘‘(f) CROSS REFERENCES.—For penalty for failure to 

4 make deposits or for overstatement of deposits, see section 

5 6656. 

6 ‘‘SEC. 5922. CRIMINAL PENALTIES. 

7 ‘‘(a) FRAUDULENT OFFENSES.—Whoever, with in8 tent to defraud the United States— 

9 ‘‘(1) ENGAGING IN BUSINESS UNLAWFULLY.— 

10 Engages in business as a marijuana enterprise with11 out filing the application and obtaining the permit 

12 where required by this chapter or regulations there13 under, 

14 ‘‘(2) FAILING TO FURNISH INFORMATION OR

15 FURNISHING FALSE INFORMATION.—Fails to keep or 

16 make any record, return, report, or inventory, or 

17 keeps or makes any false or fraudulent record, re18 turn, report, or inventory, required by this chapter 

19 or regulations thereunder, 

20 ‘‘(3) REFUSING TO PAY OR EVADING TAX.—Re21 fuses to pay any tax imposed by this chapter, or at22 tempts in any manner to evade or defeat the tax or 

23 the payment thereof, 

24 ‘‘(4) SALES AND TRANSFERS OF MARIJUANA OR

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1 erwise transfers, contrary to this chapter or regula2 tions thereunder, any marijuana or marijuana prod3 ucts subject to tax under this chapter, or 

4 ‘‘(5) TAXABLE EVENT AFTER TAX EXEMP5 TION.—With intent to defraud the United States, 

6 purchases, receives, possesses, offers for sale, or sells 

7 or otherwise disposes of, any marijuana or mari8 juana product— 

9 ‘‘(A) upon which the tax has not been paid 

10 or determined in the manner and at the time 

11 prescribed by this chapter or regulations there12 under, or 

13 ‘‘(B) which, without payment of tax pursu14 ant to section 5902, have been diverted from 

15 the applicable purpose or use specified in that 

16 section, 

17 shall, for each such offense, be fined not more than 

18 $10,000, or imprisoned not more than 5 years, or both. 

19 ‘‘(b) OTHER OFFENSES.—Whoever, otherwise than 

20 as provided in subsection (a), violates any provision of this 

21 chapter, or of regulations prescribed thereunder, shall, for 

22 each such offense, be fined not more than $1,000, or im23 prisoned not more than 1 year, or both. 

24 ‘‘(c) LIABILITY TO TAX.—Any person who possesses 

25 marijuana or marijuana products in violation of subsection 


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1 (a) shall be liable for a tax equal to the tax on such arti2 cles.’’. 

3 (b) STUDY.—Not later than two years after the date 

4 of the enactment of this Act, and every five years there5 after, the Secretary of the Treasury shall— 

6 (1) conduct a study concerning the characteris7 tics of the marijuana industry, including the number 

8 of persons operating marijuana enterprises at each 

9 level (e.g., producers, distributors, manufacturers), 

10 the volume of sales, the amount of tax collected each 

11 year, the areas of evasion, and 

12 (2) submit to Congress recommendations to im13 prove the regulation of the industry and the admin14 istration of the related tax. 

15 (c) CONFORMING AMENDMENT.—Section 

16 6103(o)(1)(A) of such Code is amended by striking ‘‘and 

17 firearms’’ and inserting ‘‘firearms, and marijuana’’. 

18 (d) CLERICAL AMENDMENT.—The table of chapters 

19 for subtitle E of title I of such Code is amended by adding 

20 at the end the following new chapter: 

‘‘CHAPTER 56. MARIJUANA.’’. 

21 (e) EFFECTIVE DATE.— 

22 (1) IN GENERAL.—The amendments made by 

23 this section shall apply to— 

24 (A) applications for permits under section 

25 5912 of the Internal Revenue Code of 1986 (as 


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1 added by subsection (a)) after the date of the 

2 enactment of this Act, and 

3 (B) sales after December 31, 2013. 

4 (2) SPECIAL RULES FOR EXISTING BUSI5 NESSES.—In the case of any producer operating 

6 under a permit issued on or before the date of the 

7 enactment of this Act under State law, the require8 ments under section 5912 of such Code (as so 

9 added) shall apply beginning on the date that is 6 

10 months after the date of the enactment of this Act. 

Æ 


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