Assembly Bill 105 aims to regulate the distribution of material harmful to minors on the Internet by imposing strict age verification requirements on business entities. Specifically, the bill prohibits these entities from knowingly publishing or distributing such material on websites that contain a substantial portion of it unless they implement reasonable age verification methods to confirm that users are not minors. The bill defines "material harmful to minors" and "obscene material," outlining the criteria for what constitutes such content. Additionally, it mandates that entities must prevent access from IP addresses associated with virtual private networks to further restrict minors' access.

The bill also establishes civil liability for violations, allowing individuals to seek damages, court costs, and attorney fees without needing to exhaust administrative remedies first. Notably, sovereign immunity cannot be used as a defense in these civil actions. However, the bill includes exemptions for bona fide news or public interest broadcasts and protects Internet service providers from liability for content they do not create. Overall, Assembly Bill 105 seeks to enhance protections for minors against harmful online content while balancing the rights of news organizations and service providers.