280E

280E

+5

Fifty is an average, not a headcount

Sep 4, 2026

•

7 min read

Fifty is an average, not a headcount

Counting to applicable large employer status, the two penalties, and the December 2024 law that most online summaries still miss.

280E

+3

Schedule III changed your taxes. It did not change your payroll.

Aug 5, 2026

•

2 min read

Schedule III changed your taxes. It did not change your payroll.

What the April 2026 rescheduling order actually means for medical vs. adult-use operators — and why your payroll records just got more valuable.