A new marijuana legalization bill by freshman Republican U.S. House Member Nancy Mace of South Carolina imposes a tiny three- percent ad valorem tax on the drug, which is not enough to offset the disappearance of the current 280E Selling Expense Tax (which applies only to federally illegal drugs).
To prove how anti-tax she is, the bill adds a “Moratorium” – no increase in that tiny tax for 10 years, unless three-quarters of each House agrees to an increase. Now that moratorium can be rescinded by a simple majority Act of Congress at any time: One Congress cannot bind another. Still the filibuster (requiring 60 Senate votes) could be repealed by a simple majority Act of Congress at any time, but that time has not come. I know of no current rule tying Congress’s hands on taxes.
In any event, if you’re looking for anti-tax sentiment, the Mace bill tops the list.