S471-119

In Committee

No Deductions for Marijuana Businesses Act

119th Congress Introduced Feb 6, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, No Deductions for Marijuana Businesses Act, changes federal law or congressional policy affecting health care providers and patients. The main policy domain is Healthcare, Finance, Trade.

Who Benefits and How

health care providers and patients may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, health care providers and patients may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section S1: 1. Short title This Act may be cited as the No Deductions for Marijuana Businesses Act.
  • Section id02fd5cd54ec24536a6a990ec2c723270: 2. Expenditures in connection with the sale of marijuana Section 280E of the Internal Revenue Code of 1986 is amended to read as follows: No deduction or...
  • Section id7a3b7c19973343a18c61f3390a43ab92: 280E. Expenditures in connection with the illegal sale of drugs No deduction or credit shall be allowed for any amount paid or incurred during the taxable year...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, No Deductions for Marijuana Businesses Act, changes federal law or congressional policy affecting health care providers and patients.

Key Policy Areas

Healthcare, Finance, Trade

Primary Purpose

This bill, No Deductions for Marijuana Businesses Act, changes federal law or congressional policy affecting health care providers and patients.

Policy Domains

Healthcare Finance Trade

Whole bill

Identified Gains
  • health care providers and patients
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
health care providers and patients: , ,
Identified Costs
  • federal implementing agencies
  • health care providers and patients
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies: , ,
health care providers and patients: , ,

Legislative Progress

In Committee
Introduced Committee Passed
Feb 6, 2025

Mr. Lankford (for himself and Mr. Ricketts) introduced the following …

Feb 6, 2025

Read twice and referred to the Committee on Finance.

Feb 6, 2025

Introduced in Senate

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Healthcare Finance Trade
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology