(f) Allotment All funds for carrying out the provisions of this chapter shall be available for allotment to bureaus and offices of the Department of Justice and the Small Business Administration, and for transfer to such other agencies of the Federal Government, and to such State agencies, as the Secretary of the Treasury may request to cooperate or assist in carrying out the provisions of this chapter. 502. Cannabis Revenue and Regulation Act Subtitle E of title I of the Internal Revenue Code of 1986 is amended by adding at the end the following new chapter: 56 Cannabis products Subchapter A—IMPOSITION OF TAX Sec. 5901. Imposition of tax. Sec. 5902. Definitions. Sec. 5903. Liability and method of payment. Sec. 5904. Exemption from tax. Sec. 5905. Credit, refund, or drawback of tax. Subchapter B—OPERATIONS Sec. 5911. Inventories, reports, and records. Sec. 5912. Packaging and labeling. Sec. 5913. Purchase, receipt, possession, or sale of cannabis products after removal. Sec. 5914. Restrictions relating to marks, labels, notices, and packages. Sec. 5915. Restriction on importation of previously exported cannabis products. Subchapter C—PENALTIES Sec. 5921. Civil penalties. A Imposition of tax 5901. Imposition of tax (a) Imposition of excise tax There is hereby imposed on any cannabis product produced in or imported into the United States a tax equal to 3 percent of the removal price of such a cannabis product sold in the United States during the 12-month period ending 1 calendar quarter before such calendar year. (b) Moratorium on cannabis product excise tax increases There is hereby imposed, notwithstanding any other law, including, but not limited to the Congressional Budget and Impoundment Control Act of 1974 ( Public Law 93–344 , 88 Stat. 297, 2 U.S.C. 601–688 ), for the 10 calendar years following the passage of this Act, a moratorium on increasing the excise tax imposed on cannabis products by this section 5901. Such moratorium may be waived before the 10 year timeframe by a three-quarters vote to do so by