The bill amends section 1006.28 of the Florida Statutes to define the term "harmful to minors" and revise the objection process for instructional materials used in classrooms. The new definition includes any material that depicts nudity, sexual conduct, or sexual excitement, which predominantly appeals to prurient interests and is offensive to community standards regarding minors. The bill also mandates that school district boards adopt policies to handle objections from parents or residents regarding specific materials, ensuring that the objection process is accessible and transparent.

Additionally, the bill requires that any material deemed harmful to minors must be removed from access within five school days of an objection being filed. It emphasizes that the school district cannot consider the literary, artistic, political, or scientific value of materials if they contain content harmful to minors. The State Board of Education is tasked with monitoring compliance and may impose sanctions on districts that fail to adhere to these requirements. The bill is set to take effect on July 1, 2026.