Senate Bill 2061, also known as House Bill 2270, aims to enhance the protection of children's mental health and safety online by amending Tennessee Code Annotated, Title 9, Chapter 4, Part 2. The bill mandates that by January 15, 2027, the Department of Finance and Administration, in collaboration with the Attorney General and other relevant state or local agencies, conduct a study on state funding sources derived from litigation or investigations. This study will focus on identifying funds that support children's online safety, particularly those obtained through civil penalties under the Protecting Children from Social Media Act and other related laws.

The findings from this study will be compiled into a report to be submitted to the General Assembly, detailing how these funds are utilized. The bill emphasizes the importance of understanding and optimizing the financial resources available for protecting children in the digital space. The act is set to take effect immediately upon becoming law, reflecting the urgency of addressing these issues for public welfare.