,,ii  #aafth ,,congress  #ast ,session  
,s4 #dbb  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #g1       
#bjai,mr4 ,wyden 7for himself1 ,mr4     
,paul1 ,mr4 ,bennet1 and ,mrs4 ,murray7 
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to allow deductions and credits   
relating to expenditures in connection  
with marijuana sales conducted in       
compliance with ,state law4  #a4 ,short 
title ,this ,act may be cited as the    
,small ,business ,tax ,equity ,act of   
#bjai4  #b4 ,allowance of deductions and
 credits relating to expenditures in    
connection with marijuana sales         
conducted in compliance with ,state law 
7a7 ,in general ,section #bhj;,e of the 
,internal ,revenue ,code of #aihf is    
amended by inserting before the period  
at the end the following3 1 unless such 
trade or business consists of marijuana 
sales conducted in compliance with      

,state law4  7b7 ,effective date ,the   
amendment made by this section shall    
apply with respect to taxable years     
ending after the date of the enactment  
of this ,act4