Ma continued her efforts to regulate the legal marijuana industry, and on February 13, 2019, she was the highest-ranking government official to testify at the first congressional hearing to authorize "safe-harbor" banking services for marijuana businesses located in states which have legalized marijuana use. Ma pointed out that "the cannabis market in California alone is expected to exceed $5.1 billion" by 2020, but federal roadblocks prevent those funds from going through the banking system. Those huge amounts of cash are untraceable and can lead to violent crimes like armed-robbery and other illicit activities. In addition, Ma pointed out that marijuana-related businesses are forced to pay employees in cash and therefore these employees are unable to pay into the Social Security system, unable to get car loans or home mortgages, and even unable to pay into alimony and child support. In 2019, Ma sponsored SB 51, by Senator Majority Leader Bob Hertzberg, to allow private banks and credit unions to apply for state licensing which would allow licensed cannabis-related businesses to open accounts and deposit income. Collecting sales tax revenue from Amazon On April 25, 2019, Governor Gavin Newsom signed legislation that Ma had pushed to require out-of-state and online retailers like eBay, Etsy, and Amazon (company) to collect sales taxes in line with the practices of local California businesses, eliminating an unfair advantage that Amazon and other out-of-state and online businesses had claimed. Ma had championed such legislation when she sat on the Board of Equalization, and during her time in the California Assembly since 2007. COVID-19 pandemic During the COVID-19 pandemic beginning March 2020, all Ma's operations were considered essential services and kept fully-open and operational. Ma's office and agencies she chaired took the following actions: assembled resources for taxpayer relief, food sources for needy families, and financial resources for small business. Extended deadlines for business for the CalSavers retirement program and supported Governor Newsom and the State Franchise Tax Board in extending deadlines for California tax returns. Launched $5 million emergency loan program for hospitals and health facilities in small, rural and district communities. Increased bond money available to build additional 4,054 units of affordable housing including the first housing to target LGBT elders in the Davis region. Pushed forward on $600 million in bonds for the Southern California to Las Vegas high speed rail project including 1,250 workforce housing units, 30,000 construction jobs and 1,000 permanent jobs.