Join Harris Sliwoski Managing Partner Vince Sliwoski on October 23, 2026, for 280E After Cannabis Rescheduling: Claiming the Deductions and Preserving the Refunds. This is a Federal Bar Association CLE webinar examining how recent federal cannabis rescheduling developments affect business deductions, tax liabilities, and potential refund claims.
Vince will be joined by Ani Galyan of Galyan Law, P.C. Matthew E. Wright and Kate Roth of Holland & Hart LLP will also present. These attorneys will discuss the changing application of Internal Revenue Code Section 280E and what cannabis businesses and their advisors should be considering as federal policy continues to evolve.
What the webinar will cover
Section 280E has long prevented state-legal cannabis businesses from deducting ordinary business expenses on their federal tax returns. Recent rescheduling developments have changed that analysis for certain medical marijuana operations, while adult-use businesses remain subject to Section 280E. For vertically integrated businesses and operators holding both medical and adult-use licenses, the situation is more complicated.
The panel will examine how these distinctions affect federal tax obligations, including which expenses may now be deductible and how businesses should approach expense allocation.
The discussion will also address whether cannabis operators may be entitled to refunds for taxes paid in prior years. With litigation involving New Mexico Top Organics, Inc. v. Commissioner and Kwong v. United States raising important questions about retroactive relief and refund deadlines, businesses and their advisors have several issues to consider.
Attendees will learn about protective refund claims, applicable filing deadlines, and strategies for preserving potential refund rights while these legal questions remain unresolved.
Register for the webinar
Date: Friday, October 23, 2026
Time: 11:30 a.m.–1:40 p.m. PT / 2:30–4:40 p.m. ET
Format: Live online webinar
CLE Credit: 2 hours
Registration Fee: $195
Whether you advise cannabis businesses or operate one yourself, this webinar will provide a practical overview of the changing Section 280E landscape and the tax issues worth watching as federal cannabis policy develops.
Register here through the Federal Bar Association to join the discussion.
