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2025-12-10 12:13:03 -

The 280E Squeeze: Impact on Profitability in the Legal Marijuana Industry

The single greatest financial constraint facing the Legal Marijuana industry in the U.S. is the Internal Revenue Code (IRC) Section 280E. This federal provision, initially intended to prevent illicit drug traffickers from claiming business deductions, denies all "ordinary and necessary" business expense deductions (including rent, salaries, and marketing) for businesses trafficking in Schedule...

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