AN ACT relating to medicinal cannabis and making an appropriation therefor.

Create new sections of KRS Chapter 218A to define terms and establish a medicinal cannabis program; create a new section of KRS Chapter 138 to establish an excise tax on certain transfers of medicinal cannabis; amend KRS 342.815 to establish that the Employer’s Mutual Insurance Authority shall not be required to provide coverage to an employer if doing so would subject the authority to a violation of state or federal law; amend KRS 139.470 to exempt the sale of medical cannabis from the state sales tax; amend KRS 138.870 to exempt medicinal cannabis from the excise tax on controlled substances; amend KRS 216B.402 to require hospital emergency departments to report cases of cannabinoid hyperemesis syndrome to the Department for Public Health; amend KRS 218A.010, 218A.1421, 218A.1422, 218A.1423, and 218A.500 to conform; amend KRS 12.020 to reestablish the Department for Alcoholic Beverage Control as the Department for Alcoholic Beverage and Cannabis Control; amend KRS 12.252, 15.300, 15.380, 15.398, 15.420, 15A.340, 61.592, 62.160, 131.1815, 211.285, 241.010, 241.015, 241.030, 243.025, 243.0307, 243.038, 243.090, 243.360, 438.310, 438.311, 438.313, 438.315, 438.317, 438.320, 438.325, 438.330, 438.337, and 438.340 to conform; some sections EFFECTIVE July 1, 2023; APPROPRIATION.