; or (2) the provision of ancillary services related to the activities described in paragraph (1), such as legal representation, payment processing, advertising, security services, scientific and safety testing, or property leasing. . II Removing business and banking barriers 201. Allowance of deductions and credits relating to expenditures in connection with marijuana sales conducted in compliance with State law (a) Short title This section may be cited as the Small Business Tax Equity Act of 2017 . (b) Allowance Section 280E of the Internal Revenue Code of 1986 is amended by inserting before the period at the end the following: , unless such trade or business consists of marijuana sales conducted in compliance with State law or the law of the Indian tribe, as defined in section 4 of the Indian Self-Determination and Education Assistance Act ( 25 U.S.C. 5304 ), that has jurisdiction over the Indian country, as defined in section 1151 of title 18, where the trade or business is conducted . (c) Effective date The amendment made by this section shall apply with respect to taxable years ending after the date of the enactment of this Act. 202. Marijuana print advertising (a) Short title This section may be cited as the Marijuana Advertising In Legal States Act or the MAILS Act . (b) Marijuana print advertising Section 403(c)(1) of the Controlled Substances Act ( 21 U.S.C. 843(c)(1) ) is amended by adding at the end the following: This paragraph does not apply to an advertisement to the extent that the advertisement relates to an activity, involving marihuana, that is in compliance with the law of the State or the law of the law of the Indian tribe, as defined in section 4 of the Indian Self-Determination and Education Assistance Act ( 25 U.S.C. 5304 ), that has jurisdiction over the Indian country, as defined in section 1151 of title 18, United States Code, in which that activity takes place. . 203. Safe harbor for marijuana broadcast advertising (a) Communications Act of 1934 Section 309 of the Communications Act of