Senate Bill 130 aims to regulate the distribution of material harmful to minors on the Internet by imposing strict age verification requirements on business entities. 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 definition of "material harmful to minors" includes content that appeals to prurient interests, depicts sexual acts or body parts, and lacks serious literary, artistic, political, or scientific value for minors. Additionally, the bill mandates that entities must prevent access from IP addresses associated with virtual private networks.

Furthermore, the bill prohibits the publication or distribution of obscene material or depictions of purported children, with specific definitions provided for both. Violators of these provisions may face civil liability, including damages and attorney fees, and cannot use sovereign immunity as a defense. The bill also includes exemptions for bona fide news organizations and clarifies that Internet service providers are not liable for violations if they do not control the content in question. Overall, the legislation seeks to enhance protections for minors against harmful online content while establishing clear guidelines for businesses operating in this space.