119th Congress · introduced in the Senate · Feb 6, 2025
No Deductions for Marijuana Businesses Act
Official title from Congress.gov
Latest action (Feb 6, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
No official summary has been published for this bill.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
19 citations.
SAM ACTION, INC. · lobbying firm or registrant: SAM ACTION, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Spent on own lobbying
Lobbying related to support for the No Deductions for Marijuana Businesses Act (S.471/H.R.1447)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL CANNABIS INDUSTRY ASSOCIATION · lobbying firm or registrant: ERIN MOFFET
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Paid to lobbying firm
Opposed the No Deductions for Marijuana Businesses Act (S.471/H.R.1447) and discussed IRC Section 280E and retroactivity for the provision and the need for updated IRS guidance in light of cannabis rescheduling.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SAM ACTION, INC. · lobbying firm or registrant: SAM ACTION, INC.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Spent on own lobbying
Lobbying related to support for the No Deductions for Marijuana Businesses Act (S.471/H.R.1447)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNITED STATES CANNABIS ROUNDTABLE · lobbying firm or registrant: THE LIAISON GROUP, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 2, 2026 · issue area: Taxation/Internal Revenue Code
$45,000
Paid to lobbying firm
Opposing the No Deductions for Marijuana Businesses Act (HR 1447, S. 471) Supporting efforts to remove application of Internal Revenue code 280(e)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SAM ACTION, INC. · lobbying firm or registrant: SAM ACTION, INC.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted May 20, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Spent on own lobbying
Lobbying related to support for the No Deductions for Marijuana Businesses Act (S.471/H.R.1447)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNITED STATES CANNABIS ROUNDTABLE · lobbying firm or registrant: THE LIAISON GROUP, LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted May 4, 2026 · issue area: Taxation/Internal Revenue Code
$45,000
Paid to lobbying firm
Opposing the No Deductions for Marijuana Businesses Act (HR 1447, S. 471) Supporting efforts to remove application of Internal Revenue code 280(e)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNITED STATES CANNABIS ROUNDTABLE · lobbying firm or registrant: THE LIAISON GROUP, LLC
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Feb 11, 2026 · issue area: Taxation/Internal Revenue Code
$45,000
Paid to lobbying firm
Opposing the No Deductions for Marijuana Businesses Act (HR 1447, S. 471) Supporting efforts to remove application of Internal Revenue code 280(e)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL CANNABIS INDUSTRY ASSOCIATION · lobbying firm or registrant: NATIONAL CANNABIS INDUSTRY ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Feb 2, 2026 · issue area: Taxation/Internal Revenue Code
$25,000
Spent on own lobbying
Lobbied against S. 471 and H.R. 1447, the No Deductions for Marijuana Businesses Act. Also discussed IRC Section 280E and retroactivity for the provision.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SAM ACTION, INC. · lobbying firm or registrant: SAM ACTION, INC.
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 16, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Spent on own lobbying
Lobbying related to support for the No Deductions for Marijuana Businesses Act (S.471/H.R.1447)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL CANNABIS INDUSTRY ASSOCIATION · lobbying firm or registrant: NATIONAL CANNABIS INDUSTRY ASSOCIATION
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Dec 16, 2025 · issue area: Taxation/Internal Revenue Code
$25,000
Spent on own lobbying
Lobbied against S. 471 and H.R. 1447, the No Deductions for Marijuana Businesses Act. Also discussed IRC Section 280E and retroactivity for the provision.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL CANNABIS INDUSTRY ASSOCIATION · lobbying firm or registrant: NATIONAL CANNABIS INDUSTRY ASSOCIATION
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 21, 2025 · issue area: Taxation/Internal Revenue Code
$25,000
Spent on own lobbying
Lobbied against S. 471 and H.R. 1447, the No Deductions for Marijuana Businesses Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SAM ACTION, INC. · lobbying firm or registrant: SAM ACTION, INC.
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 9, 2025 · issue area: Taxation/Internal Revenue Code
$70,000
Spent on own lobbying
Lobbying related to support for the No Deductions for Marijuana Businesses Act (S.471/H.R.1447)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNITED STATES CANNABIS ROUNDTABLE · lobbying firm or registrant: THE LIAISON GROUP, LLC
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 7, 2025 · issue area: Taxation/Internal Revenue Code
$45,000
Paid to lobbying firm
Opposing the No Deductions for Marijuana Businesses Act (HR 1447, S. 471) Supporting efforts to remove application of Internal Revenue code 280(e)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SAM ACTION, INC. · lobbying firm or registrant: SAM ACTION, INC.
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$70,000
Spent on own lobbying
Lobbying related to support for the No Deductions for Marijuana Businesses Act (S.471/H.R.1447)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNITED STATES CANNABIS ROUNDTABLE · lobbying firm or registrant: THE LIAISON GROUP, LLC
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 18, 2025 · issue area: Taxation/Internal Revenue Code
$45,000
Paid to lobbying firm
Opposing the No Deductions for Marijuana Businesses Act (HR 1447, S. 471)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL CANNABIS INDUSTRY ASSOCIATION · lobbying firm or registrant: NATIONAL CANNABIS INDUSTRY ASSOCIATION
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jun 27, 2025 · issue area: Taxation/Internal Revenue Code
$25,000
Spent on own lobbying
Lobbied against S. 471 and H.R. 1447, the No Deductions for Marijuana Businesses Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNITED STATES CANNABIS ROUNDTABLE · lobbying firm or registrant: THE LIAISON GROUP, LLC
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted May 6, 2025 · issue area: Taxation/Internal Revenue Code
Amount not reported
Opposing the No Deductions for Marijuana Businesses Act (HR 1447, S. 471)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
SAM ACTION, INC. · lobbying firm or registrant: SAM ACTION, INC.
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted May 6, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Spent on own lobbying
Lobbying related to support for the No Deductions for Marijuana Businesses Act (S.471/H.R.1447)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL CANNABIS INDUSTRY ASSOCIATION · lobbying firm or registrant: NATIONAL CANNABIS INDUSTRY ASSOCIATION
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Mar 27, 2025 · issue area: Taxation/Internal Revenue Code
$25,000
Spent on own lobbying
Lobbied against S. 471 and H.R. 1447, the No Deductions for Marijuana Businesses Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing