The Control, Regulate and Tax Adult Use of Marijuana Act (AUMA), an initiative measure approved as Proposition 64 at the November 8, 2016, statewide general election, authorizes a person who obtains a state license under AUMA to engage in commercial adult-use cannabis activity pursuant to that license and applicable local ordinances. The Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA), among other things, consolidates the licensure and regulation of commercial medicinal and adult-use cannabis activities. MAUCRSA authorizes a licensee that is authorized to make retail sales to provide free cannabis or cannabis products to a medicinal cannabis patient or the patient’s primary caregiver if specified requirements are met.

AUMA imposes a cannabis excise tax upon purchasers of cannabis or cannabis products, as specified. Existing law exempts from the excise tax medicinal cannabis and medicinal cannabis products donated for no consideration to a medicinal cannabis patient, as specified.

This bill would state the intent of the Legislature to enact legislation that authorizes cannabis retailers to donate cannabis or cannabis products to persons 65 years of age and older and to provide a tax exemption for cannabis or cannabis products that are donated to persons 65 years of age and older.