End Of IRS’ 280E On The Horizon? What Cannabis Rescheduling Means For Business Tax Deductions

The cannabis industry may be on the verge of significant financial relief with the Biden administration’s proposal to reclassify cannabis to Schedule III of the Controlled Substances Act. This reclassification would eliminate the oppressive restrictions of Section 280E of the Internal Revenue Code, which prevents cannabis businesses from deducting typical business expenses.

Potential Profit Boost From Cannabis Reclassification

The proposed rescheduling could change the landscape dramatically. According to MJBizDaily guest columnists Neil Prasad and Martin Martinez, both part of Marcum LLP, reclassification would allow cannabis companies to deduct business expenses, aligning them with businesses in other industries. This shift could lead to increased profitability through reductions in taxable income, potentially lowering prices for consumers and making medical cannabis more accessible.

Tax Changes Could Propel Cannabis Industry Growth

Moreover, as Prasad and Martinez note, if cannabis …

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