Under federal tax law, the fuel tax credit is limited to off-highway use of fuels, such as in the agricultural industry.

根据联邦税法的规定，燃油税收抵免只限于非公路的燃料使用，比如农业。

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Medical marijuana is still illegal for federal purposes despite being legally distributed under state law in a number of states which means that it is not deductible under federal tax law.

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Q-2: Can registered domestic partners or same-sex spouses whose marriage is recognized under state law file federal tax returns using a married filing jointly or married filing separately status?

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However, instead of opting in to federal estate tax treatment under the new law, estates must opt out.

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