Current year priority guidance plan
2026-2027 initial version, released Sept. 29, 2026
The U.S. Department of the Treasury and Internal Revenue Service (IRS) included guidance related to Section 280E in their 2026–2027 Priority Guidance Plan, identifying it as one of the projects they intend to prioritize during the federal fiscal year ending September 30, 2027.
Section 280E limits certain tax deductions and credits for businesses that traffic Schedule I or Schedule II controlled substances. While the Priority Guidance Plan identifies Section 280E guidance as a priority, it does not provide a timeline for issuing guidance or include additional details regarding potential cannabis tax changes.
Read the full Treasury and IRS 2026–2027 Priority Guidance Plan by clicking here.