HB 372 Summary

• Legalizes marijuana possession and use for adults 21+ in Delaware, allowing possession of up to 1 ounce (with no more than 5 grams concentrated) and regulating it similarly to alcohol with age verification requirements and limits on sale hours and locations.

• Creates a licensing system for marijuana businesses including retail stores, cultivation facilities, product manufacturers, and testing facilities, with separate pathways for open licenses, social equity licenses (for people from disproportionately impacted areas or with prior marijuana convictions), and microbusiness licenses.

• Establishes a Marijuana Commissioner position to regulate the industry and adopt safety, security, and product labeling standards, with requirements for child-resistant packaging, warning labels, and product testing for potency and contaminants.

• Imposes a 15% tax on retail marijuana sales, with 7% of revenue allocated to a Justice Reinvestment Fund for restorative justice, workforce development, and criminal record expungement in communities impacted by prohibition.

• Allows marijuana businesses to deduct ordinary business expenses from state taxes (reflecting federal restrictions) and protects state employees carrying out duties under the Act from civil or criminal liability.