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H.R. 2240 (113th): Small Business Tax Equity Act of 2013


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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


6/4/2013--Introduced. Small Business Tax Equity Act of 2013 - Amends the Internal Revenue Code to exempt a trade or business that conducts marijuana sales in compliance with state law from the prohibition against allowing business-related tax credits or deductions for expenditures in connection with trafficking in controlled substances.