I just got off a call with someone covering a story on 280E and the impact it has on canna-businesses, and I told him how Oregon's measure 91 law and House Bill 3400 were so far the best pieces of legislation for canna-businesses.
Section 71 of Measure 91 states that "Section 280E of the Internal Revenue Code does not apply for purposes of determining taxable income or loss under this chapter." This means that when filing a tax return in Oregon, you can add back all of the disallowed deductions from 280E.
This is huge success for canna-business in Oregon. I hope California and other states follow the same path as Oregon.