# 119-hr-1447: No Deductions for Marijuana Businesses Act

119-hr-1447, No Deductions for Marijuana Businesses Act, is a 119th Congress bill sponsored by Rep. Arrington, Jodey C. [R-TX-19] (R-TX); status introduced; PRIA reads it as touching household money (as of 2026-07-25).

- Canonical: https://policyrisk.com/legislation/119-hr-1447
- As of: 2026-07-25
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1447
- Congress: 119
- Title: No Deductions for Marijuana Businesses Act
- Status: introduced
- Introduced: 2025-02-21
- Sponsor: Rep. Arrington, Jodey C. [R-TX-19] (R-TX)
- Cosponsors: 12
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-25

## Summary

**Bars marijuana businesses from claiming federal tax deductions and credits.** This bill would amend Section 280E to say no deduction or credit is allowed for a trade or business that consists of trafficking in marijuana as defined in 21 U.S.C. 802(16). It would also bar deductions and credits for trafficking in Schedule I or II controlled substances when the activity is illegal under federal law or under the law of the state where the business operates. - State-legal cannabis businesses: Would be unable to claim federal tax deductions or credits for amounts paid or incurred in carrying on their business. - Businesses dealing in Schedule I or II drugs: Would likewise be barred from deductions or credits if their trafficking is illegal under federal law or under the law of the state where they operate.

## Cosponsors (12)

- Rep. Edwards, Chuck [R-NC-11] (R-NC), 2025-02-21T00:00:00.000Z
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2025-02-21T00:00:00.000Z
- Rep. Buchanan, Vern [R-FL-16] (R-FL), 2025-02-21T00:00:00.000Z
- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2025-02-21T00:00:00.000Z
- Rep. Palmer, Gary J. [R-AL-6] (R-AL), 2025-02-21T00:00:00.000Z
- Rep. Sessions, Pete [R-TX-17] (R-TX), 2025-02-21T00:00:00.000Z
- Rep. Harris, Andy [R-MD-1] (R-MD), 2025-03-04T00:00:00.000Z
- Rep. Smith, Adrian [R-NE-3] (R-NE), 2025-03-21T00:00:00.000Z
- Rep. Clyde, Andrew S. [R-GA-9] (R-GA), 2025-03-25T00:00:00.000Z
- Rep. Moran, Nathaniel [R-TX-1] (R-TX), 2025-04-10T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2026-02-09T00:00:00.000Z
- Rep. Gosar, Paul A. [R-AZ-9] (R-AZ), 2026-06-15T00:00:00.000Z

## Provisions PRIA read

- Higher taxes for marijuana businesses: cost, high. If enacted, this bill would bar any federal tax deduction or credit for businesses whose trade consists of trafficking in marijuana or other Schedule I or II controlled substances. That ban would apply when the trafficking is illegal under federal law or under the law of the State where the busines…

## Related bills

- 119-hr-1: One Big Beautiful Bill Act
- 119-hr-1301: Death Tax Repeal Act
- 119-hr-425: Repealing Big Brother Overreach Act
- 119-hr-703: Main Street Tax Certainty Act
- 119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025
- 119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act

## Sources
- [119-hr-1447 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1447)

## Related
- [119-hr-1: One Big Beautiful Bill Act](https://policyrisk.com/legislation/119-hr-1)
- [119-hr-1301: Death Tax Repeal Act](https://policyrisk.com/legislation/119-hr-1301)
- [119-hr-425: Repealing Big Brother Overreach Act](https://policyrisk.com/legislation/119-hr-425)
- [119-hr-703: Main Street Tax Certainty Act](https://policyrisk.com/legislation/119-hr-703)
- [119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025](https://policyrisk.com/legislation/119-hr-38)
- [119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1628)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1447 (as of 2026-07-25).