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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...

Jonathan Havens, Esq. and Qiara Butler provide a Foreword with historical context regarding the cannabis industry in Maryland. Jonathan Havens is a partner at Saul Ewing LLP, where he serves as co-chair of both the firm’s Cannabis Law Practice and its Food, Beverage & Agribusiness Practice, as well...