Gay marriage and marijuana taxes (280E)

“Congress enacted DOMA in 1996, after a day of hearings and before any state had embraced same-sex marriage.”  That’s from today’s NYT, and it’s remarkably similar to the story of Code section 280E in 1982, enacted with no hearings and before any state had legalized even medical marijuana.  The more familiar similarity is that public opinion is shifting in favor of more tolerance on both issues.