Whether 26 U.S.C. § 280E may constitutionally be applied to a state-authorized marijuana business given changes in federal and state marijuana laws

Whether 26 U.S.C. § 280E—which denies ordinary and necessary business deductions to enterprises traffi cking in Schedule I controlled substances—may constitutio nally be applied to a state-authorized marijuana business when, in the two decades since Gonzales v. Raich , Congress and the States have abandoned a uniform federal prohibition, and marijuana’s Schedule I classification no longer serves the Commerce Clause , the Necessary and Proper Clause, or Congress’s Taxing Power?