Senate Bill 2061, sponsored by Watson, amends Tennessee Code Annotated to introduce a new section focused on the funding for the protection of children's mental health and safety online. The bill urges the Department of Finance and Administration, in collaboration with the Attorney General and other relevant state or local agencies, to conduct a study and submit a report to the General Assembly by January 15, 2027. This report will examine state funding sources derived from litigation or investigations that support children's online safety, specifically highlighting civil penalties recovered under the Protecting Children from Social Media Act and other related laws.

The bill emphasizes the importance of understanding how these funds are utilized to enhance the protection of children in the digital space. It aims to ensure transparency and accountability in the allocation of resources aimed at safeguarding children's mental health and safety online. The act will take effect upon becoming law, reflecting the urgency of addressing these critical issues.