Not allowing tax deductions makes sense for marijuana advertising, both federally and in California (hot links explain in detail).
Now Hillary Clinton’s health care “plan, to be laid out in Iowa on Tuesday, also would attempt to dissuade drug companies from spending large sums on consumer advertising by barring that from counting as a tax-deductible business expense.”
The rationales for denying deductions are a little different for prescription drugs and for cannabis, but both aim at preventing persuasion to use drugs. And there is no Constitutional right to a tax deduction for advertising, as 280E proves. Clinton plan: http://www.wsj.com/articles/clinton-to-propose-new-rules-for-drug-makers-1442894461
Lots of detail about the federal denial of deduction for cannabis ads under 280E: http://www.huffingtonpost.com/pat-oglesby/marijuana-advertising-the_b_3810341.html
California’s 280E analog: http://marijuanalegalization.about.com/od/RelatedIssues/fl/Down-the-Rabbit-Hole-of-Cannabis-Taxation-and-Advertising.htm
The Center for New Revenue 