{"AmendmentNumber":"270","ParentBillNumber":"S3178","Bill":null,"Sponsor":{"Id":"A_G0","Name":"Adam Gómez","Type":1,"Details":"https://malegislature.gov/api/GeneralCourts/194/LegislativeMembers/A_G0","ResponseDate":"2026-07-23T16:55:01.57"},"Category":null,"Action":"Adopted","RollCall":[],"Title":"280E Cannabis Taxation Technical Correction","Branch":"Senate","RedraftNumber":1,"IsFurther":false,"GeneralCourtNumber":194,"Text":"Mr. Gómez moves that the proposed new text be amended by inserting after section 71 the following section:-\r\n\"SECTION 71A. The second paragrpah of the definition of “Net income” in paragraph 4 of Section 30 of chapter 63 of the General Laws, as amended by section 4 of chapter 65 of the acts of 2026, is hereby further amended by adding the following sentence:- For purposes of this paragraph, in the case of a taxpayer required to file a combined report pursuant to section 32B, where at least 1 member of the combined group is a marijuana establishment licensed pursuant to chapter 94G or a medical marijuana establishment licensed pursuant to chapter 94I, amounts paid or incurred by any member of the combined group during the taxable year in carrying on the trade or business of such unitary business that would have been deductible under the Code, but for section 280E of said Code, shall be treated as amounts paid or incurred in carrying on such trade or business for purposes of this paragraph, without regard to whether the member that paid or incurred such amounts is the member that holds the license.”; and\r\nby inserting after section 164 the following section:-“SECTION 164A. Notwithstanding any general or special law to the contrary, section 71A shall apply to all taxable years beginning on or after January 1, 2022.\"\r\n"}