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SB 278 - 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 identical to SB 436 (2021) and to a provision in HCS/SS/SB 807 (2022) and SS#2/SCS/SB 649 (2022), and is substantially similar to HB 1901 (2022), HB 877 (2021), HB 2667 (2022), and to a provision in HCS/HB 2704 (2022), CCS/HCS/SB 226 (2021), and HCS/SS/SB 283 (2021). JOSH NORBERG
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