The "Artificial Intelligence Synthetic Content Accountability Act" establishes civil and criminal liabilities for the misuse of synthetic content generated by artificial intelligence. It defines "covered synthetic content" and outlines the responsibilities of content providers to label and watermark such content. The bill introduces civil liability for individuals who disseminate covered synthetic content without consent, particularly if intended to harm the depicted person, and specifies defenses against liability. Additionally, it establishes criminal liability for knowingly disseminating covered synthetic content with malicious intent, classifying these actions as a fourth-degree felony, and grants the attorney general and district attorneys concurrent jurisdiction for enforcement.

The bill also mandates identity verification for users on large online platforms before posting synthetic content, requiring a reasonable verification method for various classifications of synthetic content. This verification must occur each time a user attempts to post such content or if more than sixty minutes have elapsed since the last verification. The act emphasizes the protection of users' sensitive information obtained during this process and restricts its use to compliance with verification requirements. Furthermore, it outlines conditions for disclosing user information obtained through verification, requiring a court order in both civil and criminal cases, and includes a severability clause to ensure the act's provisions remain intact if any part is invalidated.