SB 94 Summary: Cannabis Regulation and Taxation

• Consolidates medicinal and adult-use cannabis regulation into a single "Medicinal and Adult-Use Cannabis Regulation and Safety Act" (MAUCRSA) under Division 10 of the Business and Professions Code, replacing separate regulatory frameworks and renaming the Bureau of Marijuana Control to the Bureau of Cannabis Control.

• Establishes unified licensing and regulatory requirements for both medicinal and adult-use cannabis activities (cultivation, manufacturing, distribution, retail, testing) with the same license types and standards available for both categories, though certain restrictions specific to each type are maintained.

• Implements cannabis taxation system with cultivation tax ($9.25 per dry-weight ounce for flowers) and 15% excise tax on retail sales, with distributors responsible for tax collection; revenues directed to youth education, environmental restoration, law enforcement, and public health programs.

• Requires track-and-trace program through Department of Food and Agriculture using unique identifiers for all cannabis plants and products to prevent diversion and ensure regulatory compliance throughout the distribution chain.

• Modifies cannabis possession laws to allow adults 21+ to possess up to 28.5 grams of cannabis or 8 grams of concentrated cannabis, while strengthening protections for medicinal cannabis patients and establishing new penalties for improper manufacturing and distribution.