280E is Dead? (But ONLY if you have a Medical Cannabis License) CALYX CPA Q&A

Описание: The Department of Justice recently signed an unprecedented order to reschedule FDA-approved and state-licensed medical marijuana to Schedule III, creating a massive shift in the cannabis industry. But what does this mean for Adult Use (Recreational) dispensaries? Are 280E taxes finally dead?

In this impromptu Q&A, Justin Botillier (CEO) and Jamie Jorgenstone (Partner & CTO) of Calyx CPA break down the dense legal and tax implications of this new "bifurcated" scheduling. We know this is an incredibly confusing time for operators, so we are diving deep into what we know, what we suspect, and what is still completely unanswered by the IRS and DEA.


02:15 – The DOJ Ruling: Immediate impacts of the Schedule III move.
12:40 – The 280E Gap: Differences for Medical vs. Recreational tax filings.
24:10 – Federal Registration: Navigating new DEA and FDA requirements.
35:55 – Tax Recovery: How to file for protective 280E refund claims.
48:20 – Inventory Shift: Changing your cost-capitalization methods.
55:45 – Live Q&A: Strategic planning for the 2026 fiscal year.

In this video, we cover:

The breakdown of the DOJ's April 22nd order to move medical cannabis to Schedule 3 while leaving recreational cannabis at Schedule 1.

How this split impacts IRC 280E for medical operators versus adult-use operators.

The risks and rewards of filing amended tax returns and "Protective Claims for Refund."

The lingering questions around DEA registration for state-licensed medical dispensaries.

What dual-licensees (selling both medical and recreational) need to do right now to protect themselves.