Closing a gap in Hawaii’s medical marijuana law, a new law sets up a regime of vertically integrated grow facilities and retail dispensing licenses for the delivery of medical marijuana to “cardholders” in Hawaii. The stated intent of the new law, signed by Governor David Ige on July 14, 2015, is to ensure a commercialized
Medical Marijuana
Medical Marijuana Business Expenses Are Not Tax Deductible, Court Holds
Taxpayers cannot take deductions for business expenses associated with operating a medical marijuana dispensary, according to a recent ruling by the Ninth Circuit Court of Appeals. Olive v. Commissioner of Internal Revenue, No. 13-70510 (9th Cir. July 9, 2015).
In 2012, the United States Tax Court assessed penalties and fines against San Francisco’s Vapor…
Colorado Supreme Court Holds Medical Use of Marijuana is Not “Lawful”; Upholds Employee Discharge For Positive Drug Test
In a long-awaited and highly-anticipated decision, the Colorado Supreme Court unanimously upheld an employer’s termination of an employee who tested positive on a drug test due to his off-duty use of medical marijuana. Interpreting Colorado’s “lawful activities statute,” the Court held that the term “lawful” refers only to activities that are lawful under both state…
New York Implements Medical Marijuana Rules
The New York State Department of Health has issued regulations implementing the State’s medical marijuana law, enacted last July. (See post, New York Becomes 23rd State to Enact Medical Marijuana Law, July 10, 2014).
Published April 15 in the State Register, the regulations allow the use of marijuana for patients with cancer, AIDS, Lou…
Georgia Enacts Medical Marijuana Law
Georgia became the twenty-fourth state to enact a medical marijuana law. On April 16, 2015, Governor Nathan Deal signed legislation that immediately legalizes the use of a low-potency form of cannabis oil for medicinal uses. The new law, House Bill 1, known as “Haleigh’s Hope Act,” permits patients suffering from cancer, Crohn’s disease, Lou Gehrig’s…
Federal Spending Bill Creates Controversy Over Federal Government’s Position on Medical Marijuana
Buried in the $1.1 trillion federal spending bill for 2015 — which Congress approved last weekend and which President Obama signed into law on December 16, 2014 — is a measure stating that federal funds may not be used by the U.S. Department of Justice (DOJ) to prevent certain states from implementing medical marijuana laws. …
Michigan Medical Marijuana Law Allows Employees Terminated for Positive Marijuana Test Results to Receive Unemployment Benefits
A Michigan appellate court has held that an employee who holds a state medical marijuana card is not disqualified from receiving unemployment benefits after the employee has been terminated for failing a drug test, where the employee received a positive test result for marijuana or its metabolites. Thus, the question we posed earlier this year,…
New York Becomes 23rd State to Enact Medical Marijuana Law
The Governor of New York signed on July 7 New York’s Compassionate Care Act, which will permit limited use of medical marijuana by individuals suffering from covered medical conditions, making New York the 23rd state to legalize the use of medical marijuana.
Under the law, no more than five private organizations in the state will…
New Minnesota Medical Cannabis Law Protects Employees From Discrimination For Medical Marijuana Use
Minnesota’s new Medical Cannabis Act, signed into law on May 29, 2014, differs from many other state medical marijuana laws in that it narrows the kind of medical cannabis permitted. It also offers considerable protections to applicants and employees in the workplace.
The law does not cover marijuana that can be smoked. It defines “medical…
Court Affirms Workers’ Compensation Determination Requiring Employer To Reimburse Employee for Costs of Medical Marijuana
A New Mexico intermediate appellate court has affirmed a workers’ compensation judge’s determination that an employer and its workers’ compensation carrier are required to reimburse an employee for costs associated with the purchase of medical marijuana. Vialpando v. Ben’s Auto. Servs. and Redwood Fire & Casualty, 2014-NMCA-32,920 (N.M. Court of Appeals, May 19, 2014).…