HB 305 - Delaware Marijuana Control Act Summary

• Legalizes marijuana possession and use for adults 21+ (up to 1 ounce, with no more than 5 grams concentrated) while maintaining prohibition for minors and public consumption.

• Establishes licensing system for marijuana businesses (retail stores, cultivation facilities, product manufacturers, testing facilities) with tiered fees, competitive scoring requirements, and social equity/microbusiness license options at reduced rates.

• Imposes 15% retail marijuana tax with revenues directed to Marijuana Regulation Fund for administration and Justice Reinvestment Fund (7% of tax revenue) for programs benefiting communities impacted by prior marijuana prohibition.

• Creates Marijuana Commissioner position and Appeals Commission to regulate industry, adopt safety/health standards, and enforce compliance; requires annual reporting to Governor and General Assembly.

• Removes marijuana possession from disqualifiers for firearm ownership and allows state tax deductions for ordinary business expenses (addressing federal tax prohibition on marijuana businesses).