This bill establishes liability for publishers and distributors of internet material harmful to minors. It defines "material harmful to minors" as material that is designed to appeal to the prurient interest, contains explicit sexual content, and lacks serious literary, artistic, political, or scientific value for minors. The bill holds commercial entities responsible for implementing reasonable age verification methods to confirm the age of individuals attempting to access the material. If a commercial entity fails to implement these methods and a minor accesses the material, they may be held liable for damages. The bill also includes provisions to protect news-gathering organizations and internet service providers from liability. The fiscal impact of the bill is indeterminable, as it is not possible to estimate how it would impact the number of court filings.