Document: The Application of Internal Revenue Code Section 280E to Marijuana Businesses: Selected Legal Issues

CRS Product Type: Reports CRS Product Number: R46709 Topics: Budget, Public Finance & Taxation; Commerce & Small Business; Federal Government Management & Organization; Law, Constitution & Civil Liberties Publication Date: 02/06/2026 Author: Ball, Milan N.   Summary The marijuana industry has grown as an increasing number of states have relaxed state law prohibitions on the […]