Psilocybin cultivation, possession, transportation, and personal use by individuals 21 years of age or older authorized; protections established; public education and harm reduction programs established; Psychedelic Medicine Board established; criminal penalties provided; rulemaking authorized; civil actions authorized; and money appropriated.
Psilocybin therapeutic use program established; protections for registered patients, designated cultivators, registered facilitators, and health care practitioners established; rulemaking authorized; civil actions authorized; fees established; advisory council established; and money appropriated.
individual income taxes, corporate franchise taxes, sales and use taxes, and other various taxes and tax-related provisions modified; various policy and technical changes made; income tax credits and subtractions modified; and enforcement, return, and audit provisions modified.