This bill enacts provisions related to online providers of content harmful to minors.
This bill:
- defines terms;
- provides legislative findings;
- imposes an excise tax on certain entities that provide content harmful to minors;
- provides for administration and collection of the excise tax by the State Tax Commission based on referrals from the Division of Consumer Protection;
- creates the Minor Mental Health Restricted Account within the General Fund;
- directs tax revenues to the Department of Health and Human Services and the Division of Consumer Protection to be used for mental health programs and enforcement of age verification requirements;
- provides for liability for publishers and distributors of material harmful to minors who fail to perform age verification;
- grants the Division of Consumer Protection authority to investigate and enforce age verification requirements;
- provides administrative fines and civil penalties for violations of age verification requirements;
- creates the Minor Online Safety Restricted Account (account) within the General Fund and provides for deposits from tax revenue and from fines and civil penalties;
- directs money in the account to the Division of Consumer Protection to be used for enforcement of age verification requirements and online safety for minors;
- provides rulemaking authority to the Division of Consumer Protection to establish standards for substantial portion determinations and age verification methods;
- provides safe harbor for approved age verification methods;
- provides a severability clause; and
- makes technical and conforming changes.

Statutes affected:
Amended 2/6/2026 10:02:348: 13-2-1, 13-2-5, 13-2-6, 13-2-7, 13-2-8, 13-76-301, 59-1-403, 78B-3-1001, 78B-3-1002, 78B-3-1003
Substitute #1: 13-2-1, 13-2-5, 13-2-6, 13-2-7, 13-2-8, 13-76-301, 59-1-403, 78B-3-1001, 78B-3-1002, 78B-3-1003
Substitute #2: 13-2-1, 13-2-5, 13-2-6, 13-2-7, 13-2-8, 59-1-403, 78B-3-1001, 78B-3-1002, 78B-3-1003
Enrolled: 13-2-1, 13-2-5, 13-2-6, 13-2-7, 13-2-8, 59-1-403, 78B-3-1001, 78B-3-1002, 78B-3-1003
Substitute #3: 13-2-1, 13-2-5, 13-2-6, 13-2-7, 13-2-8, 59-1-403, 78B-3-1001, 78B-3-1002, 78B-3-1003