Research ReportCRS ReportVersion 2
R46709
The Application of Internal Revenue Code Section 280E to Marijuana Businesses: Selected Legal Issues
Published Feb 6, 2026Updated Feb 11, 2026
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What this is
The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.