; and (2) does not include account statements, deposit slips, items deposited, or cancelled checks. (b) Suspicious activity reports (1) In general A depository institution or any director, officer, employee, or agent of a depository institution shall not be required to report a suspicious transaction as prescribed by the guidance issued by the Financial Crimes Enforcement Network titled BSA Expectations Regarding Marijuana-Related Businesses (FIN–2014–G001; published on February 14, 2014) or section 21.11(c)(4)(1) of title 12, Code of Federal Regulations, if— (A) the depository institution reasonably believes, based on customer due diligence, that the marijuana-related businesses to which it is providing financial services does not implicate one of the priorities outlined in the document entitled Memorandum for All United States Attorneys: Guidance Regarding Marijuana Enforcement issued by James M. Cole on August 29, 2013, nor violate the laws of the State in which marijuana-related business operates; and (B) the deposit account records of the depository institution— (i) include— (I) identifying information of the account holder and related parties; and (II) addresses of the account holder and related parties; and (ii) state that— (I) the account holder is engaged in a marijuana-related business; and (II) no additional suspicious activity has been identified. (2) Safe harbor A depository institution or any director, officer, employee, or agent of a depository institution that reports a suspicious transaction relating to a marijuana-related business shall be considered to have met the requirements of the guidance described in paragraph (1). 206. Bankruptcy protection Notwithstanding any other provision of law, a marijuana-related business shall be entitled to— (1) relief under chapter 7, 11, or 13 of title 11, United States Code