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Bill > A08808


NY A08808

NY A08808
Permits deductions for commercial cannabis activity including the cultivation, possession, manufacture, distribution, processing, storing, laboratory testing, packaging, labeling, transportation, delivery, or sale of cannabis and cannabis products, or acting as the holder of an adult-use on-site consumption license.


summary

Introduced
01/12/2022
In Committee
01/12/2022
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

2021-2022 General Assembly

Bill Summary

Permits deductions for commercial cannabis activity including the cultivation, possession, manufacture, distribution, processing, storing, laboratory testing, packaging, labeling, transportation, delivery, or sale of cannabis and cannabis products, or acting as the holder of an adult-use on-site consumption license.

AI Summary

This bill permits deductions for commercial cannabis activity, including the cultivation, possession, manufacture, distribution, processing, storing, laboratory testing, packaging, labeling, transportation, delivery, or sale of cannabis and cannabis products, or acting as the holder of an adult-use on-site consumption license. The provisions of Section 280E of the Internal Revenue Code, which disallows deductions for expenditures in connection with the illegal sale of drugs, will not apply to these commercial cannabis activities. The bill is effective from January 1, 2022, until January 1, 2025, after which it will be repealed.

Committee Categories

Budget and Finance

Sponsors (14)

Last Action

referred to ways and means (on 01/12/2022)

bill text


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