It's a basic principle of taxation that the code should not pick winners and losers or discriminate unfairly against certain classes of taxpayers.
That principle is being violated today for a newly legalized industry–cannabis dispensaries. Unlike any other business type in the country, these firms and these firms alone are not free to deduct "ordinary and necessary" business expenses like wages, equipment, and rent. H.R. 2240 fixes this quirk of tax law and restores fairness for these employers.