Source: http://www.mainelegislature.org/legis/bills/bills_129th/billtexts/HP095701.asp
Timestamp: 2019-04-26 16:35:54+00:00

Document:
LL. An amount equal to the net operating loss carry-forward claimed as a deduction under the Code, Section 172 in determining federal taxable income for the taxable year that was previously allowed as a deduction pursuant to subsection 2, paragraph PP QQ.
PP. For taxable years beginning on or after January 1, 2018, for business expenses related to carrying on a trade or business as a registered caregiver, a registered dispensary or a manufacturing facility, as defined in Title 22, section 2422, or a marijuana establishment or testing facility, as defined in Title 28-B, section 102, an amount equal to the deduction that would otherwise be allowable under this Part to the extent that the deduction is disallowed under the Code, Section 280E.
Sec. 3. 36 MRSA §5122, sub-§2, ¶PP, as enacted by PL 2017, c. 474, Pt. C, §3, is reallocated to 36 MRSA §5122, sub-§2, ¶QQ.
(2) The amount has not been previously used as a modification pursuant to this paragraph.
DD. An amount equal to the net operating loss carry-forward claimed as a deduction under the Code, Section 172 in determining federal taxable income for the taxable year that was previously allowed as a deduction pursuant to subsection 2, paragraph BB FF.
BB. For taxable years beginning on or after January 1, 2018, for business expenses related to carrying on a trade or business as a registered caregiver, a registered dispensary or a manufacturing facility, as defined in Title 22, section 2422, or a marijuana establishment or testing facility, as defined in Title 28-B, section 102, an amount equal to the deduction that would otherwise be allowable under this Part to the extent that the deduction is disallowed under the Code, Section 280E.
Sec. 6. 36 MRSA §5200-A, sub-§2, ¶BB, as enacted by PL 2017, c. 474, Pt. C, §7, is reallocated to 36 MRSA §5200-A, sub-§2, ¶FF.

References: §5122
 §3
 §5122
 §5200
 §7
 §5200