Substitute Senate Bill No. 405 establishes the "impaired driving enforcement and drug recognition training account," which will be effective starting July 1, 2026. This account will be funded through grants administered by the Secretary of the Office of Policy and Management (OPM) to reimburse municipalities and the Department of Emergency Services and Public Protection (DESPP) for training costs related to advanced roadside impaired driving enforcement and drug recognition expert training for police officers. The bill allows municipalities and DESPP to apply for these grants and mandates the OPM secretary to submit an annual report on the program's progress beginning January 1, 2028.

The bill also modifies the distribution of cannabis tax revenues by repealing and replacing subsection (i) of section 12-330ll, which adjusts the allocation percentages for various funds. Specifically, it reduces the percentage allocated to the social equity and innovation account from sixty-five percent to sixty percent and introduces a new allocation of five percent to the impaired driving enforcement and drug recognition training account. This reallocation is expected to result in a revenue loss of approximately $1.3 million in FY 27 and $1.4 million in FY 28 for the social equity and innovation account while providing a corresponding revenue gain to the new training account. Overall, the bill reflects a shift in funding priorities from social equity initiatives to support impaired driving enforcement training.