Act of 1968. (2) 10 percent to the Attorney General to carry out section 3052(b) of part OO of the Omnibus Crime Control and Safe Streets Act of 1968. (3) 20 percent to the Administrator of the Small Business Administration to carry out section 5(b)(1) of the Marijuana Opportunity Reinvestment and Expungement Act of 2019 . (4) 20 percent to the Administrator of the Small Business Administration to carry out section 5(b)(2) of the Marijuana Opportunity Reinvestment and Expungement Act of 2019 . . (2) Clerical Amendment The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. Opportunity trust fund. . (b) Imposition of tax (1) In general Section 5701 of the Internal Revenue Code of 1986 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: (h) Cannabis products On cannabis products, manufactured in or imported into the United States, there shall be imposed a tax equal to 5 percent of the price for which sold. . (2) Cannabis product defined Section 5702 of such Code is amended by adding at the end the following new subsection: (q) Cannabis product (1) In general Except as provided in paragraph (2), the term cannabis product means any cannabis or any article which contains cannabis or any derivative thereof. (2) Exception The term cannabis product shall not include any medicine or drug that is a prescribed drug (as such term is defined in section 213(d)(3)). (3) Cannabis The term cannabis — (A) means all parts of the plant Cannabis sativa L., whether growing or not