2025 House Bill 4951 / Public Act 23

Marihuana: taxation; comprehensive road funding act; create.

An act to provide for the imposition and collection of excise taxes on certain sales of marihuana; to provide for the establishment of procedures for the collection, administration, and enforcement of those taxes; to provide for the disposition of the taxes; to provide for the promulgation of rules; to create the comprehensive road funding fund; and to prescribe the powers and duties of certain state governmental officers and entities.

AI Analysis – Experimental

House Bill No. 4951, the Comprehensive Road Funding Tax Act of 2025, serves as a key funding component of Senate Bill No. 578’s revisions of transportation funding laws by imposing a 24% excise tax on wholesale marijuana sales and directing the resulting revenue to support state and local road, bridge, and transit infrastructure improvements.

Introduced in the House

Sept. 16, 2025

Introduced by Rep. Samantha Steckloff (D-19)

Referred to the Committee on Appropriations

Sept. 25, 2025

Discharged from committee

Substitute H-1 offered by Rep. Samantha Steckloff (D-19)

The substitute passed by voice vote

Passed in the House 78 to 21 (details)

Motion to give immediate effect by Rep. Bryan Posthumus (R-90)

The motion prevailed by voice vote

Received in the Senate

Sept. 29, 2025

Referred to the Committee of the Whole

Oct. 2, 2025

Reported without amendment

Oct. 3, 2025

Passed in the Senate 19 to 17 (details)

Signed by Gov. Gretchen Whitmer

Oct. 7, 2025