In the past 48 hours, the cannabis industry has seen pivotal shifts driven by President Trumps December 18 executive order rescheduling marijuana from Schedule I to Schedule III, unlocking tax relief and research opportunities for businesses long hampered by IRC Section 280E restrictions[6][12]. This move, praised bipartitely, paves the way for offers in compromise on IRS debt, potentially easing financial burdens as affirmed in recent U.S. Tax Court rulings[6].
Market movements reflect optimism: UC Asset Limited Partnership reported a 14.4% ROI on its cannabis property portfolio in 2025, outpacing peers, and plans a 400% expansion to $12 million in 2026 via a $5 million SPO and asset sales, projecting ROI above 15%[4]. Tilray expanded its U.S. medical cannabis footprint to 41 Ohio retail locations on December 17, capitalizing on rescheduling momentum[8]. Meanwhile, Curaleafs Virginia expansion with Cannabist unraveled as of December 1 due to skyrocketing prices, signaling competitive bidding wars[2].
Regulatory headwinds loom with a post-shutdown provision rewriting federal hemp definitions, potentially outlawing most THC-derived products and disrupting supply chains[1]. E-commerce surges normalize consumption, as High Times partners with Hoodie Analytics to link articles to 9 million product listings across 10,000 stores, boosting same-day pickups[10].
Consumer behavior tilts promotional: nuEra Cannabis launched Kushmas Week deals in Illinois on December 22, offering 50% off select brands through December 26, amid holiday demand[14]. No major price crashes or new launches surfaced, but leaders like UC Asset are aggressively acquiring amid deregulation[4].
Compared to last weeks quieter pre-order landscape, this periods rescheduling catalyzes M&A predictions and tax strategies, positioning 2026 for consolidation and growth despite hemp risks[5][12]. Industry ROI holds strong at 13.5-14.5% for 2025[4].
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This content was created in partnership and with the help of Artificial Intelligence AI