Consolidated Appropriations Act, 2024, Pub. L. No. 118-47, div. D, tit. V § 509 (118th Cong.).14See 21 U.S.C. § 822; 21 C.F.R. §§ 1301.11(a) & 1301.13.1521 U.S.C. § 823(c).16See 21 C.F.R. § 1301.13(e)(1)(v), (vi).17See id. § 1301.18.18https://www.kslaw.com/news-and-insights/deas-proposed-rule-to-reschedule-marijuana-could-reduce-obstacles-to-medical-research-but-public-input-is-needed-to-fill-in-knowledge-gaps#:~:text=Compare%20id.%C2%A0%C2%A7%201301.32%2C%C2%A0with%20id.%C2%A0%C2%A7%201301.31.19See id. § 1301.13(e)(1)(v), (vi); accord DEA, Researcher’s Manual: An Informational Outline of the Controlled Substances Act 19-21 (rev. 2022), https://www.deadiversion.usdoj.gov/GDP/(DEA-DC-057)(EO-DEA217)_Researchers_Manual_Final_signed.pdf.2021 U.S.C. §§ 823(d) & 826.21See, DEA, Final Order, Established Aggregate Production Quotas for Schedule I and II Controlled Substances and Assessment of Annual Needs for the List I Chemicals Ephedrine, Pseudoephedrine, and Phenylpropanolamine for 2024, 89 Fed. Reg. 407, 415 (Jan. 3, 2024), https://www.govinfo.gov/content/pkg/FR-2024-01-03/pdf/2023-28962.pdf.22See 21 U.S.C. § 828(a); see also 21 C.F.R. § 1305.03.23See 21 C.F.R. § 1305.17.24See id. § 1301.72(a), (b).25See HHS Rescheduling Recommendation at 10, 19.26See Proposed Marijuana Rulemaking, 89 Fed. Reg. at 44,600.27See Congressional Research Service, Legal Consequences of Rescheduling Marijuana 2 (updated May 1, 2024), https://crsreports.congress.gov/product/pdf/LSB/LSB11105.2826 U.S.C. § 280E.29SeeCanna Care, Inc. v. Comm’r, 694 F. App’x. 570 (9th Cir. 2017) (affirming Tax Court decision denying business expense deductions for a marijuana dispensary operating in California); see also De Lon Harris, Internal Revenue Service, Providing Resources to Help Cannabis Business Owners Successfully Navigate Unique Tax Responsibilities (last visited June 21, 2024), https://www.irs.gov/about-irs/providing-resources-to-help-cannabis-business-owners-successfully-navigate-unique-tax-responsibilities.30Proposed Marijuana Rulem