The "Protection of Minors from Distribution of Harmful Material Act" aims to safeguard minors from accessing harmful content online by establishing clear definitions and responsibilities for commercial entities. The bill defines key terms such as "commercial entity," "material harmful to minors," and "reasonable age verification." It mandates that commercial entities implement reasonable age verification methods before granting access to websites where over one-third of the content is deemed harmful to minors. Acceptable verification methods include government-issued identification or other commercially reasonable methods that meet specific standards. Additionally, the bill prohibits these entities from retaining any identifying information after verification.

Furthermore, the act establishes liability for commercial entities that fail to perform age verification, allowing for damages, court costs, and attorney fees to be claimed by those affected. It clarifies that the act does not apply to newsgathering organizations or cloud and internet service providers, provided they are not responsible for the harmful content. A private right of action is also created, enabling individuals who believe they have been harmed by violations of the act to seek relief in district court.