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SB 436 - This act allows taxpayers authorized under the Missouri Constitution to operate a business related to medical marijuana to claim an income tax deduction in an amount equal to any expenditures otherwise allowable as a federal income tax deduction, but that are disallowed for federal purposes because cannabis is a controlled substance under federal law. This act is substantially similar to HB 877 (2021)) and to a provision contained in CCS/HCS/SB 226 (2021) and HCS/SS/SB 283 (2021). JOSH NORBERG
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