大麻重新分类与所得税
美国司法部关于大麻重新分类的最终命令于上周发布。代理司法部长托德·布兰奇下令，“经美国食品药品监督管理局（FDA）批准的含大麻药物，以及任何符合州医疗大麻许可证规定的大麻形式，均应列入《受控物质法》（CSA）第三类。”该命令的力度超出了许多人的预期。此外，它还
不幸的是，《国内税收法》第280E条仍适用于您的大麻业务。
在过去一两年间，我们看到越来越多的大麻企业认为《国内税收法典》第280E条不再适用于它们。其中一些企业是在咨询了律师和注册会计师后才采取这一立场的。这种战略转变早于特朗普于2025年12月18日签署的关于重新分类大麻的行政命令
一个签名就能让大麻在明天从第一类管制药物中除名
在联邦大麻改革辩论的无休止循环中，一个关键事实屡遭忽视：司法部长（AG）有权重新调整大麻的管制等级。当下即可。无需国会立法。无需卫生与公众服务部审查。无需冗长的规则制定程序。只需一纸签名。根据《美国法典》第21编第811(d)(1)条，司法部长可单方面重新调整大麻的管制等级，以使美国...
大麻企业税务：C型公司、S型公司、有限责任公司、LLP、普通合伙企业、非营利组织，还是其他形式？
One of the most fundamental questions facing any entrepreneur - whether in the cannabis industry or elsewhere - is: “What type of business entity should I choose?” This is a deceptively complex question, although we’ll try to make it seem simple here. When you ask your lawyer or accountant, their first response will likely be
大麻重新分类对加州大麻产业的意义
California's cannabis industry suffers from a seemingly unending list of problems: high taxes, prohibitionist cities, a related lack of retail licenses and oversupply of non-retail licenses, a monster illegal market with no end in sight, burdensome and often senseless regulations, and so on. Unfortunately, rescheduling won't solve most of these problems--at least not directly. Today
昨日大麻重新分类新闻详解
昨日，大麻行业自去年夏天以来期待已久的大新闻终于落地。我对某些媒体的标题有所异议，因此在此提出我的版本："据称美国缉毒局同意启动拟议规则制定程序，将大麻重新分类..."。显然，我是一名律师而非记者，但"据称"和"启动拟议规则制定程序"这两个表述在此处至关重要——
亚利桑那州大麻销售额突破14亿美元
Arizona's record-breaking cannabis market In the landscape of booming and busting cannabis markets, Arizona emerges as a standout success story. A naturally beautiful state that attracts a sizeable group of tourists every year, Arizona skyrocketed past $1 billion in total cannabis sales for 2023. Unlike its northern neighbor of Nevada, Arizona has exceeded $1 billion
加州大麻税收征收与处罚的噩梦
California's cannabis taxes are a disaster, with no end in sight. I've written about the state's tax problems extensively, but today I want to talk about what the state can do when it comes to tax collection. Late cannabis taxes? Get used to hefty penalties If a licensed cannabis business fails to timely or fully
律师视角：2024年大麻产业洞察 | 问我任何问题：网络研讨会回放
For anyone who missed it last month, we have published a full recording and transcript of our webinar titled: "Attorney Insights on the Cannabis Industry 2024: Ask us Anything." You can view the recording and transcript here. The webinar was well attended, and attorneys Vince Sliwoski, Griffen Thorne and Jesse Mondry answered a variety of
俄勒冈州大麻：州酒类控制委员会宣布修改税务合规证书规则
俄勒冈州酒类与博彩委员会（OLCC）本周末在俄勒冈州律师协会年度会议的大麻与迷幻药分会场宣布了多项税务合规规则的变更（本人很荣幸主持了关于合法化失败的专题讨论）。该规则数月来一直是俄勒冈州大麻行业的热点话题，OLCC将