Why this matters to trucking

Congressional Democrats are pressing the Treasury Department and IRS to quickly publish tax guidance for state-legal cannabis businesses after the federal government partially moved medical marijuana to Schedule III. Their core ask: clarify how the end of Section 280E for qualifying medical operations should work in the real world—especially for companies that serve both medical and adult-use markets. For carriers that haul inputs into licensed facilities or serve cannabis-adjacent suppliers (packaging, HVAC, security, retail fixtures), any change that frees cash flow at shippers can ripple into bid volumes, payment cycles and capital spending plans.

What lawmakers want from IRS

A letter led by Reps. Steven Horsford (D-NV) and Steve Cohen (D-TN) urges “prompt” guidance that explains how businesses with mixed activities should allocate expenses between medical (Schedule III) and adult-use (still Schedule I for now). It also asks Treasury and IRS to coordinate with agencies like the Small Business Administration so rules reach small operators quickly. Signers argue that, with 280E no longer applying to qualifying medical operations, taxpayers need unambiguous rules to take ordinary deductions and credits without sparking audits or disputes.

What Treasury and IRS have already signaled

On April 23, Treasury and IRS said they expect “significant positive tax consequences” for medical marijuana businesses and promised guidance on the principal federal tax issues created by the Justice Department’s Final Order. They previewed two pivotal pieces: 1) 280E will no longer bar deductions and credits for businesses that, as a result of the Final Order, no longer traffic in Schedule I or II substances; and 2) guidance will address apportioning expenses for companies with multiple activities and include a transition rule—generally applying to the taxable year that includes the Final Order’s effective date—for activities no longer involving Schedule I or II substances. Timing for the guidance remains “forthcoming.”

The timeline—and why complexity persists

While the DOJ action moved state-licensed medical marijuana into Schedule III, adult-use cannabis remains in Schedule I pending a formal hearing process. As of late May, the Federal Register shows a hearing slated to begin June 29, 2026. That split status means multi-license operators (or single stores with both medical and adult-use counters) will need to separate activities and costs—precisely the thorny accounting question Congress wants IRS to settle. Until final rules are issued, expect accountants to push for clean point-of-sale and ledger segregation by license type, and for contracts (including freight) to reflect which side of the business they support.

What does not change for drivers and carriers

DOT’s drug and alcohol rules still prohibit marijuana use for safety-sensitive employees—including CDL drivers—regardless of state law or federal rescheduling steps. The Office of Drug and Alcohol Policy and Compliance (ODAPC) has reiterated that Part 40 remains in force and its guidance on medical and recreational marijuana (and CBD) continues to apply. Industry updates this month echoed the same bottom line: zero tolerance remains the standard for truckers. Fleet policies, training, and Clearinghouse procedures should remain unchanged.

What owner-operators and fleet managers should do now

Talk to cannabis-adjacent customers about their mix of medical vs. adult-use activity. Expect them to seek expense apportionment; align your contracts, invoices, and scopes of work to the medical side when appropriate to minimize tax ambiguity for them (and payment delays for you).
Ask shippers whether they anticipate improved cash flow from the end of 280E on the medical side—and whether that could impact shipment frequency, warehouse turns, or capital projects you might service.
Maintain strict DOT compliance. Re-brief drivers and dispatchers that rescheduling does not permit marijuana use for CDL holders. Audit your policy handbooks, DER processes, and Clearinghouse reporting to ensure nothing has drifted.
Watch for IRS guidance. Two operational signals to look for: explicit apportionment methods for mixed operations and confirmation of the “taxable year including the effective date” transition rule. These determine when shippers can book deductions—and when their payment behavior might improve.
Remember federal transport limits. Interstate shipment of marijuana remains illegal; carriers engaging any intrastate movements must ensure all parties hold proper state licenses and that your insurer and counsel concur.

Bottom line for trucking: Congress wants the IRS to move quickly so cannabis businesses know how to claim deductions post-rescheduling. Treasury has previewed the broad contours, but the fine print will decide how soon cash flow actually improves for shippers—and how much near-term admin friction carriers should expect as customers restructure books to comply. Until then, keep your DOT drug policies tight and be ready to update contracts and billing language once IRS guidance drops.

Sources Consulted: Marijuana Moment; U.S. Department of the Treasury; Office of Rep. Steven Horsford; U.S. Department of Transportation (ODAPC).

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