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"Under the proposal, 30 percent of tax revenue would fund restorative justice programs including expungement assistance, reentry services, and grants for small businesses in communities most affected by marijuana enforcement."

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The 20 percent rate positions Pennsylvania in the middle range nationally, below New York's combined rate of approximately 28 percent but above Michigan's 10 percent excise tax, which supporters argue would help the legal market compete with the existing illicit market.