Connecticut 2026 Session Status: In Committee 1 D cosponsors

HB 5109 — AN ACT REPLACING THE CANNABIS TOTAL THC TAX WITH AN EXCISE TAX.

Last action — FILE NO. 681

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced February 10, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 16% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

157 added · 34 removed

Plain-language change summary

The updated version of HB 5109 includes additional information and clarifications to better explain the bill's intent and implications. These changes primarily enhance the understanding of the Financial Impact Statement and Bill Analysis that accompany the legislative proposal. This matters because clearer information helps legislators and the public assess how the bill will affect finances and policies, leading to more informed decision-making.

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Previous
Latest
General Assembly Committee Bill No.
House of Representatives General Assembly File No.
5109 February Session, 2026 LCO No.
681 February Session, 2026 Substitute House Bill No.
1852 Referred to Committee on FINANCE, REVENUE AND BONDING Introduced by:
5109 House of Representatives, April 20, 2026 The Committee on Finance, Revenue and Bonding reported through REP.
(FIN) AN ACT REPLACING THE CANNABIS TOTAL THC TAX WITH AN EXCISE TAX.
HORN of the 64th Dist., Chairperson of the Committee on the part of the House, that the substitute bill ought to pass.
AN ACT REPLACING THE CANNABIS TOTAL THC TAX WITH AN EXCISE TAX.
(3) "Cannabis edible product" means a product containing cannabis or cannabis concentrate, combined with other ingredients, that is intended for use or consumption through ingestion, including sublingual or oral absorption;
(3) "Cannabis edible product" means a product containing cannabis or cannabis concentrate, combined with other ingredients, that is intended for use or consumption through ingestion, including sHB5109 / File No.
(4) "Cannabis plant material" has the same meaning as provided in LCO No.
681 1 sHB5109 File No.
1852 1 of 8 Committee Bill No.5109 section 21a-279a;] [(5)] (2) "Cannabis retailer" means "retailer", as defined in section 21a- 420;
681 sublingual or oral absorption;
(4) "Cannabis plant material" has the same meaning as provided in section 21a-279a;] [(5)] (2) "Cannabis retailer" means "retailer", as defined in section 21a- 420;
[(17)] (14) "Product packager" has the same meaning as provided in LCO No.
sHB5109 / File No.
1852 2 of 8 Committee Bill No.5109 section 21a-420;
681 2 sHB5109 File No.
681 [(17)] (14) "Product packager" has the same meaning as provided in section 21a-420;
Each cannabis retailer, hybrid retailer or micro-cultivator shall collect from the consumer the full amount of the tax imposed by this section or LCO No.
Each cannabis retailer, hybrid retailer or micro-cultivator shall collect from the consumer the full amount of the tax imposed by this section or sHB5109 / File No.
1852 3 of 8 Committee Bill No.5109 anamountequaltotheaverageequivalentthereoftothenearestamount practicable.
681 3 sHB5109 File No.
681 anamountequaltotheaverageequivalentthereoftothenearestamount practicable.
(d) If any cannabis retailer, hybrid retailer or micro-cultivator fails to pay the amount of tax reported due on its return within the time LCO No.
(d) If any cannabis retailer, hybrid retailer or micro-cultivator fails to pay the amount of tax reported due on its return within the time specified under this section, there shall be imposed a penalty equal to sHB5109 / File No.
1852 4 of 8 Committee Bill No.
681 4 sHB5109 File No.
5109 specified under this section, there shall be imposed a penalty equal to twenty-five per cent of such amount due and unpaid, or two hundred fifty dollars, whichever is greater.
681 twenty-five per cent of such amount due and unpaid, or two hundred fifty dollars, whichever is greater.
The dissolution of the cannabis retailer, hybrid retailer or micro-cultivator shall not discharge any person in relation to any personal liability under this section for wilful failure to collect or truthfully account for and pay over LCO No.
The dissolution of the cannabis retailer, hybrid retailer or micro-cultivator shall not discharge any person in relation to any personal liability under this section for wilful failure to collect or truthfully account for and pay over such tax or for a wilful attempt to evade or defeat such tax prior to dissolution, except as otherwise provided in this section.
1852 5 of 8 Committee Bill No.
For purposes sHB5109 / File No.
5109 such tax or for a wilful attempt to evade or defeat such tax prior to dissolution, except as otherwise provided in this section.
681 5 sHB5109 File No.
For purposes of this section, "person" includes any individual, corporation, limited liability company or partnership and any officer or employee of any corporation, including a dissolved corporation, and a member of or employee of any partnership or limited liability company who, as such officer, employee or member, is under a duty to file a tax return under this section on behalf of a cannabis retailer, hybrid retailer or micro- cultivator or to collect or truthfully account for and pay over a tax imposed under this section on behalf of such cannabis retailer, hybrid retailer or micro-cultivator.
681 of this section, "person" includes any individual, corporation, limited liability company or partnership and any officer or employee of any corporation, including a dissolved corporation, and a member of or employee of any partnership or limited liability company who, as such officer, employee or member, is under a duty to file a tax return under this section on behalf of a cannabis retailer, hybrid retailer or micro- cultivator or to collect or truthfully account for and pay over a tax imposed under this section on behalf of such cannabis retailer, hybrid retailer or micro-cultivator.
Any such policy or procedure shall no longer be effective upon the adoption of such policy or procedure as a final regulation in LCO No.
Any such policy or procedure shall no longer be effective upon the adoption of such policy or procedure as a final regulation in accordance with the provisions of chapter 54 or forty-eight months of July 1, 2021, whichever is earlier.
1852 6 of 8 Committee Bill No.5109 accordance with the provisions of chapter 54 or forty-eight months of July 1, 2021, whichever is earlier.
(i) The tax received by the state under this section shall be deposited sHB5109 / File No.
(i) The tax received by the state under this section shall be deposited as follows:
681 6 sHB5109 File No.
681 as follows:
(4) For the fiscal years ending June 30, 2027, and June 30, 2028, sixty- five per cent of such tax received in the social equity and innovation account established under section 21a-420f, twenty-five per cent of such tax received in the Cannabis Prevention and Recovery Services Fund established under section 21a-420f and ten per cent in the General Fund;
(4) For the fiscal years ending June 30, 2027, and June 30, 2028, [sixty- five] seventy per cent of such tax received in the social equity and innovation account established under section 21a-420f, twenty-five per cent of such tax received in the Cannabis Prevention and Recovery Services Fund established under section 21a-420f and [ten] five per cent in the General Fund;
and (5) For the fiscal year ending June 30, 2029, and each fiscal year thereafter, seventy-five per cent of such tax received in the social equity and innovation account established under section 21a-420f and twenty- LCO No.
and (5) For the fiscal year ending June 30, 2029, and each fiscal year thereafter, seventy-five per cent of such tax received in the social equity and innovation account established under section 21a-420f and twenty- five per cent of such tax received in the Cannabis Prevention and Recovery Services Fund established under section 21a-420f.
1852 7 of 8 Committee Bill No.
5109 five per cent of such tax received in the Cannabis Prevention and Recovery Services Fund established under section 21a-420f.
Section 1 October 1, 2026, and 12-330ll applicable to sales occurring on or after October 1, 2026 Statement of Purpose:
sHB5109 / File No.
To replace the cannabis tax based on total THC with an excise tax of ten and seventy-five-hundredths per cent.
681 7 sHB5109 File No.
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.] Co-Sponsors:
681 Section 1 October 1, 2026, and 12-330ll applicable to sales occurring on or after October 1, 2026 FIN Joint Favorable Subst.
REP.
sHB5109 / File No.
ROJAS, 9th Dist.
681 8 sHB5109 File No.
H.B.
681 The following Fiscal Impact Statement and Bill Analysis are prepared for the benefit of the members of the General Assembly, solely for purposes of information, summarization and explanation and do not represent the intent of the General Assembly or either chamber thereof for any purpose.
5109 LCO No.
In general, fiscal impacts are based upon a variety of informational sources, including the analyst’s professional knowledge.
1852 8 of 8
Whenever applicable, agency data is consulted as part of the analysis, however final products do not necessarily reflect an assessment from any specific department.
OFA Fiscal Note State Impact:
Agency Affected Fund-Effect FY 27 $ FY 28 $ Department of Revenue Services Various - 1.9 million 2 million Revenue Loss Note:
Show all 95 changed rows (55 more)
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Various=Various Municipal Impact:
None Explanation Explanation The bill results in a total net revenue loss to the state of $1.9 million in FY 27 and $2 million in FY 27 by modifying the cannabis excise tax rate from a potency tax to a flat 10.75% on retail sales.
The bill also increases the transfer percentage of the cannabis excise tax collections to the social equity and innovation account and correspondingly decreases the General Fund (GF) percentage by 5% for FY 27 and FY 28.
The table below shows the net impact by fund/account from the changes in the bill.
Revenue Impact of HB 5109 by Fund/Account – in millions Fund/Account FY 27 FY 28 FY 29 FY 30+ Social Equity and Innovation Account - - (1.6) (1.7) Prevention and Recovery Services Fund (0.5) (0.5) (0.5) (0.5) General Fund (1.4) (1.5) - - Total (1.9) (2.0) (2.1) (2.2) Under current law and unchanged by the bill, (1) the GF transfer sHB5109 / File No.
681 9 sHB5109 File No.
681 sunsetsinFY29and(2)PreventionandRecoveryServicesFundreceives 25% of cannabis excise tax collections per year.
The Out Years The General Fund revenue impact noted above occurs in FY 27 and FY 28 only.
The social equity and innovation account will incur a revenue loss beginning in FY 29 due to the tax change as noted above.
The social equity and innovation account and the Prevention and Recovery Services Fund will incur a continuation of the revenue impact noted above through the outyears subject to inflation.
sHB5109 / File No.
681 10 sHB5109 File No.
681 OLR Bill Analysis sHB 5109 AN ACT REPLACING THE CANNABIS TOTAL THC TAX WITH AN EXCISE TAX.
SUMMARY This bill replaces the current state taxes on retail sales of cannabis plant material, cannabis edible products, and other cannabis (which are 0.625 cents, 2.75 cents, and 0.9 cents respectively per milligram of total THC reflected onitslabel)with asingletax of10.75%ofaretailer’sgross receipts from cannabis sales.
As under existing law, the tax applies to sales by a cannabis retailer, hybrid retailer, or micro-cultivator.
It does not apply to (1) sales of cannabis for palliative (medical) use;
(2) sales of cannabis by a delivery service to a consumer;
or (3) the transfer of cannabis to a transporter for transport to any other cultivator, micro-cultivator, food and beverage manufacturer, product manufacturer, product packager, dispensary facility, cannabis retailer, hybrid retailer, or producer.
Under existing law and the bill, retailers and micro-cultivators must collect the tax from consumers at the time of sale (except for the exempt sales described above).
The tax applies in addition to the 3% municipal cannabis tax and the 6.35% state general sales tax.
Relatedly, thebillincreases,from65%to 70%, theamount ofcannabis tax revenue directed to the social equity and innovation account for FYs and 28 and correspondingly decreases the amount directed to the General Fund for those years, from 10% to 5%.
The bill also makes technical and conforming changes, including deleting an obsolete definition.
EFFECTIVE DATE:
October 1, 2026, and applicable to sales occurring sHB5109 / File No.
681 11 sHB5109 File No.
681 on or after that date.
BACKGROUND Cannabis Terms By law, “cannabis” has the same meaning as “marijuana,” which is all parts of a plant or species of the genus cannabis, whether growing or not, and including its resin, compounds, manufactures, salts, derivatives, mixtures, and preparations;
high-THC hemp products;
manufactured cannabinoids;
or cannabinon, cannabinol, cannabidiol (CBD), and similar compounds, except CBD derived from hemp.
Marijuana and cannabis do not include the following:
1.
a plant’s mature stalks;
fiber made from the stalks;
oil or cake made from the plant’s seeds;
a compound, manufacture, salt, derivative, mixture, or preparation made from the stalks other than the extracted resin;
2.
the plant’s seeds;
3.
hemp with a total THC concentration of up to 0.3% on a dry weight basis that is not a high-THC product;
4.
any substance the federal Food and Drug Administration approves as a drug and that is reclassified in any controlled substance schedule, or that it unschedules;
or 5.
infused beverages.
A “cannabis edible product” is a product containing cannabis or cannabis concentrate, combined with other ingredients, that is intended to be ingested, including by sublingual or oral absorption.
“Cannabis plant material” is the cannabis flower, trim, and all parts of the cannabis plant or species, excluding (1) a growing plant and its seeds or (2) hemp as defined under state law.
“Total THC” is the sum of the percentage by weight of tetrahydrocannabinolic acid, multiplied by 0.877, plus the percentage of sHB5109 / File No.
681 12 sHB5109 File No.
681 weight of THC.
Social Equity and Innovation Account The social equity and innovation account’s money must be allocated by the Office of Policy and Management secretary for purposes that the Social Equity Council determines further the principles of equity and may include providing (1) access to capital for businesses in any industry, (2) technical assistance for the start-up and operation of a business in any industry, (3) funding for workforce education in any industry, (4) funding community investments, and (5) funding investments in disproportionately impacted areas.
Related Bills sSB84, § 26, favorablyreportedby theFinance, Revenue andBonding Committee, has identical provisions.
sSB 405 (File 303), § 2, favorably reported by the Public Safety and Security Committee, reduces, by 5%, the amount of tax revenue the social equity and innovation account receives under current law (from 65% to 60% in FYs 27 and 28 and from 75% to 70% starting in FY 29).
sHB 5350 (File 401), §§ 17 & 47, favorably reported by the General Law Committee, make several changes to the definition of cannabis.
COMMITTEE ACTION Finance, Revenue and Bonding Committee Joint Favorable Substitute Yea 43 Nay 10 (03/30/2026) sHB5109 / File No.
681 13
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Action History

  1. FILE NO. 681

  2. HOUSE CALENDAR NUMBER 469

  3. FAV. RPT., TABLED FOR HOUSE CALENDAR

  4. RPTD. OUT OF LCO

  5. REFERRED TO Office of Legislative Research AND Office of Fiscal Analysis 04/20/26

  6. FILED WITH LCO

  7. Joint Favorable Substitute

  8. PUBLIC HEARING 0311

  9. REF. TO JOINT COMM. ON Finance, Revenue and Bonding

  10. DRAFTED BY COMMITTEE

  11. Vote to Draft

  12. REF. TO JOINT COMM. ON Finance, Revenue and Bonding

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 186 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (186)

186 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Frequently asked questions

Who sponsors HB 5109?
HB 5109 is sponsored by Jason Rojas (Democratic).
What is the current status of HB 5109?
This bill is in committee in the House. Introduced February 10, 2026. It must pass committee before a floor vote.
Where can I track HB 5109?
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