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Section 179D of the Internal Revenue Code, first enacted in 2006, grants qualifying building owners or tenants of commercial buildings a federal tax deduction for the installation of energy-efficient features and systems in existing or new-build projects. The Inflation Reduction Act of 2022 (“IRA”)...

2023 was an active year in both the cannabis and psychedelics spaces, with significant developments across policy, research, litigation, and beyond. While states have largely led on the policy front, we expect increased federal attention in both areas this year, in addition to continuation of state...

Attorney Jonathan Havens outlines what stood out for him most after reviewing the 252-page document released by the U.S. Department of Health & Human Services.

“When Congress removed hemp from the list of controlled substances and established a 0.3% limit on Delta-9 THC via the Agricultural Improvement Act of 2018, also known as the 2018 Farm Bill, it resulted in two somewhat unexpected product categories. The first was hemp-derived products, such as...

Maryland's adult-use cannabis market will be launching in a little over a week. Current and prospective cannabis industry operators should thus understand key provisions of the state's Cannabis Reform Act and draft regulations in order to effectively prepare.

The launch of Maryland's adult-use cannabis market on July 1 is fast approaching. Last November, Maryland voters overwhelmingly approved an adult-use ballot measure, nearly 2-1. Following that, the Maryland Legislature created a statutory framework for the program, the Cannabis Reform Act, which Gov...