Little word choices (and 280E) in the MORE Act

The MORE Act marijuana legalization bill revenue estimate says the bill would increase federal revenue “by creating business income, compliance, and occupational taxes.” Congressional Budget Office, Cost Estimate, H.R. 3884, the MORE Act of 2020, as passed by the House of Representatives on December 4, 2020, Estimated Budgetary Effects,

I don’t understand.  Are there “compliance taxes”?  Or does that mean compliance with income and occupational taxes (and so on)?  (“Creating” seems an odd verb, too; I think of creating taxes as the legislative function of enacting them.)

And are there numbers showing the revenue effect of the elimination of 280E – “allowing certain deductions for business expenses associated with trafficking controlled substances”?  

I wrote CBO to wonder about all this, and will post any reply


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