PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
No official summary is available in the imported record yet.
People & committees
Rep. Arrington, Jodey C. [R-TX-19] · R–TX
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
Source last updated: Jun 16, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-21 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
This proposal would rewrite a federal tax rule denying business deductions and tax credits for drug-trafficking businesses, expressly listing marijuana alongside certain other controlled substances. Deductions reduce taxable income; credits reduce tax owed. The proposed text includes a federal-or-state-law prohibition condition. The change would apply to amounts paid or incurred after enactment, in tax years ending after enactment.
No deduction or credit shall be allowed for any amount paid or incurred during the taxable year in carrying on any trade or business if such trade or business (or the activities which comprise such trade or business) consists of trafficking in— (1) marijuana (as defined in section 102(16) of the Controlled Substances Act (21 U.S.C. 802(16))), or (2) controlled substances (within the meaning 16 of schedule I and II of the Controlled Substances 17 Act), which is prohibited by Federal law or the law of any State in which such trade or business is conducted.
The amendment made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act in taxable years ending after such date.
Section 1 would name the legislation the No Deductions for Marijuana Businesses Act.
This Act may be cited as the No Deductions for Marijuana Businesses Act.
Section 2 would replace section 280E of the Internal Revenue Code. Its denial of deductions and credits would cover any amount paid or incurred in carrying on a qualifying business, including when the activities making up that business constitute the specified trafficking.
Section 280E of the Internal Revenue Code of 1986 is amended to read as follows:
No deduction or credit shall be allowed for any amount paid or incurred during the taxable year in carrying on any trade or business if such trade or business (or the activities which comprise such trade or business) consists of trafficking in— (1) marijuana (as defined in section 102(16) of the Controlled Substances Act (21 U.S.C. 802(16))), or (2) controlled substances (within the meaning 16 of schedule I and II of the Controlled Substances 17 Act), which is prohibited by Federal law or the law of any State in which such trade or business is conducted.
The proposed rule would list marijuana separately, using the Controlled Substances Act's definition. It would also list controlled substances in schedules I and II—two categories under that law. The list ends with a condition concerning trafficking prohibited by federal law or the law of a state where the business operates.
(1) marijuana (as defined in section 102(16) of the Controlled Substances Act (21 U.S.C. 802(16))), or (2) controlled substances (within the meaning 16 of schedule I and II of the Controlled Substances 17 Act), which is prohibited by Federal law or the law of any State in which such trade or business is conducted.
The change would apply only to amounts paid or incurred after enactment, and only in tax years ending after that date. Its start therefore depends on enactment rather than a fixed calendar date.
The amendment made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act in taxable years ending after such date.
The supplied official-actions snapshot, updated June 16, 2026, records introduction in the House and referral to the House Committee on Ways and Means on February 21, 2025.
Source snapshot updated 2026-06-16T14:55:29Z. 2025-02-21: Referred to the House Committee on Ways and Means. 2025-02-21: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-21. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion is limited to that version.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion does not extend to other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow benefit, preferential exemption, or carve-out was identified in the complete supplied introduced text. This conclusion is limited to that version.
Full text preserved for this analysis. Legislative record snapshot: Jun 16, 2026. How PlainBill uses AI