Document: The Application of Internal Revenue Code Section 280E to Marijuana Businesses: Selected Legal Issues
CRS Product Type: Reports CRS Product Number: R46709 Topics: Budget, Public Finance & Taxation; Commerce & Small Business; Federal Government Management & Organization; Law, Constitution & Civil Liberties Publication Date: 02/06/2026 Author: Ball, Milan N. Summary The marijuana industry has grown as an increasing number of states have relaxed state law prohibitions on the […]
Should Terminally Ill Patients Be Alllowed to Use Medical Marijuana?
In another study, researchers in Germany found that orally administering THC was associated with improved survival times among terminally ill patients. Investigators analyzed the effects of cannabis-based medications and patient survival times among individuals registered in the Specialized Palliative Outpatient Care (SAPV) department.
France’s Long-Awaited Medical Cannabis Reimbursement Framework to Be Revealed Next Week
French authorities will present a first draft of the long-awaited pricing and reimbursement decree for medical cannabis on February 18, marking a critical milestone in the country’s drawn-out transition from pilot programme to permanent framework.
The following morning (February 19), at Cannabis Europa Paris: 2026, taking place at Hôtel de l’Industrie, the details and timelines of this draft will be shared publicly with delegates, before a day of insight and discussion around their implications with global cannabis industry experts.
“This meeting will mark the launch of the consultation process on the last missing regulatory text for the generalisation of medical cannabis in France,” Ludovic Rachou, President of French medical cannabis trade organisation UIVEC, told Business of Cannabis.
The decree is widely regarded as the final regulatory obstacle for France’s incoming market, as it will define the conditions under which cannabis medicines may be reimbursed and the methodology used to determine their price.
Without it, the Haute Autorité de Santé (HAS), which was forced to pause its evaluation work in December after concluding it could not finalise reimbursement structures without the published decree, has been unable to complete its assessment.
Rachou said the same meeting is also expected to provide clarity on the timeline for adoption of other pending regulatory texts, including those covering the legal status of cannabis-based medicines, technical specifications, and cultivation.
“While this version will still be subject to comments and adjustments, it will provide, for the first time, a concrete view of the economic and reimbursement model envisaged by the French government,” Rachou said.
Rachou indicated that the consultation process following the February 18 meeting is expected to last between three weeks and one month, during which stakeholders will be able to submit formal comments on the draft text.
He added that from what UIVEC has gathered, the authorities intend to ensure HAS delivers a positive evaluation of cannabis-based medicines, meaning reimbursement itself should not be in question. However, the level of reimbursement and the pricing structure will be decisive in determining whether the market is commercially viable.
“Reimbursement without pricing doesn’t mean anything,” Rachou told Business of Cannabis. “If they give a bad price, then no one will come on the market.”
While qualifying conditions such as refractory neuropathic pain and drug-resistant epilepsy would theoretically fall under France’s 100% reimbursement scheme, Jeanroy noted that ‘budget reality is a fact’ and the outcome would likely be ‘something midway.’
UIVEC will share and discuss the details of the consultation publicly on February 19 at Cannabis Europa Paris, where the conference will open with the latest regulatory developments.
Rachou noted that the panellists on the conference’s pricing and reimbursement panel are the same consultants who worked on the reimbursement dossier submitted to HAS last September, and who will be present at the February 18 consultation meeting itself, meaning attendees will receive first-hand analysis of the draft decree.