Section 1625 - [See Note] Special rules for certain tax deductions for pass-through entities(a) Definitions. As used in this section: (1) "Qualified business" means a pass-through entity operating a marijuana establishment pursuant to Chapter 13 of Title 4 or Chapter 49A of Title 16.(2) "Qualified expenses" mean the ordinary and necessary business expenses paid or incurred for the taxable year in carrying on a qualified business, which are disallowed as a deduction for federal purposes pursuant to § 280E of the Internal Revenue Code(b) Deduction. A pass-through entity operating a qualified business may deduct its qualified expenses in computing its total income.Added by Laws 2023, ch. 24,s 6.Section 15 of the enacting legislation provides that this section takes effect upon the later of the following: (a) Publication in the Register of Regulations of a notice by the Controller General that the funds required to implement this Act have been appropriated. (b) Upon enactment.