This bill adds an exception to immunity for governmental entities to provide that the State and a political subdivision of the State, including a city, town, county or school district, is liable for intentional and negligent acts or omissions relating to an employee or an agent of the governmental entity who commits a sexual act against a minor or engages in a sexual act with a minor while acting in or under the scope; description; authority whether actual, implied or apparent; mandate; directive; permission; or other indicia of the employer-employee relationship, whether on or off government premises. This bill also removes the statute of limitations to allow actions against a governmental entity or an employee or agent of a governmental entity based upon sexual acts toward minors regardless of the date of the sexual act and regardless of whether the statute of limitations on such actions expired prior to the effective date of this legislation.