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Accreditation and CLE Rules for Pennsylvania
Courses purchased through UnitedCLE.com are provided and fully accredited by The National Academy of Continuing Legal Education, a Pennsylvania Accredited CLE Provider (Provider ID 6208).
The Supreme Court of Pennsylvania CLE Board maintains an Accredited Provider listing on their website at https://www.pacle.org/providers/accredited. You can find us listed under “National Academy of Continuing Legal Education.” Additionally, you can see our official approval letter here: PA_Approval.pdf.
*CLE Rule Update: The Supreme Court of Pennsylvania is allowing attorneys in all compliance periods through 4/30/2025 to satisfy their entire requirement without attending in-person classes. Attorneys in Pennsylvania may now complete 6 hours of their CLE requirements through live webinars and 6 hours through approved distance learning activities. Therefore PA attorneys can now satisfy their entire requirement with our Online, iOS/Android App, and Live Webinar courses! PA Continuing Legal Education Board Notice
Pennsylvania attorneys are assigned one of three compliance groups:
Group 1 must complete the annual CLE requirement by April 30th of each year
Group 2 must complete the annual CLE requirement by August 31st of each year
Group 3 must complete the annual CLE requirement by December 31st of each year
We promptly report your CLE attendance to the PA CLE board and pay the associated fees.
Pennsylvania allows attorneys to carry over up to 24 excess credits earned from one compliance period into the next two future compliance periods. Only credits earned through live courses or live interactive webinars may be carried forward, distance learning credits may not be carried forward.
Pennsylvania Continuing Legal Education Board Pennsylvania Judicial Center
601 Commonwealth Ave., Suite 3400
PO Box 62495
Harrisburg, PA 17106-2495
Toll Free: (800) 497-2253
Local: (717) 231-3250
Fax: (717) 231-3251 www.pacle.org/about/PACLE_board.asp
Courses purchased through UnitedCLE.com are provided and fully accredited by The National Academy of Continuing Legal Education, a Pennsylvania Accredited CLE Provider (Provider ID 6208).
To view our full accreditation details please .
General Credits
1
$29
All Courses Available iOS/Android Web
About This Course
This CLE course provides a comprehensive overview of federal income tax challenges for businesses operating in state-regulated cannabis industries. While some states permit the cultivation, manufacture, and sale of cannabis, federal law classifies cannabis as a Schedule I controlled substance, which remains illegal. As a result, Section 280E of the Internal Revenue Code prohibits income tax deductions for businesses involved in trafficking Schedule I substances.
This course will cover the types of activities and expenses that are non-deductible under these regulations. Key topics include: defining "trafficking" for tax purposes; distinguishing between deductible expenses and capital investments; reviewing relevant case law interpreting Section 280E; and exploring the potential tax implications of federal cannabis rescheduling.
