BRIAN HOLLER / THE ARCHIVE
280e
Reporting, observations, and practical ideas from business, cannabis, media, culture, and the places they meet.
Rescheduling Could Still Leave Social Equity Operators Behind—even After Limited Medical Schedule III Relief
Limited medical marijuana moved to Schedule III in 2026, but broader federal reform can still distribute benefits unevenly. Social-equity policy should measure ownership, survival, capital access and wealth…
280E Is No Longer One Cannabis Tax Story. Medical and Adult-Use Operators Now Face Different Federal Rules
Federal cannabis tax treatment split in 2026: qualifying state-licensed medical marijuana moved to Schedule III, while adult-use marijuana remains Schedule I. Public-company filings show why 280E relief and…
IRS Puts Cannabis Tax Guidance on Its Priority List. Here Is What Operators Do Now
IRS cannabis tax guidance belongs on the priority list because 280E has shaped operator economics for years. Brian Holler on what formal guidance can clarify, what remains uncertain…
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