Give me a break. The stuff is poison, it is not only currently illegal but it is grounds for long jail time, seizure of property etc. Why would anyone want to make it a tax deductible expense to promote the consumption of heroine, et al? If we can't be rational we can't solve any of our problems. Currently federal law unconstitutionally prohibits its consumption.. Constitutionally the Federal government can prohibit the import and the FDA regulates pharmaceuticals. What problem are we solving? Crime, corruption, empowerment of criminal gangs around the world, the incentives to hook new users, violence, funding terrorists, the destruction of minorities, incentives for illegal immigration.