Bills / S.B. 73
S.B. 73 Online Age Verification Amendments
- Introduced
- Senate committee
- Senate vote
- House committee
- House vote
- Signed into law
What this bill does
The bill would require websites where at least a third of content is adult material to verify visitors' ages, and would place a 2% excise tax on paid access to such content, collected by the Tax Commission. Of the tax revenue, 90% would go to youth mental health programs and 10% to age verification enforcement.
Plain-English summary written by AI from the sponsor’s presentation in committee and on the floor. Check the official text below.
Official description
- 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
- makes technical and conforming changes
What it costs you
- State spending from tax funds goes up by $625,000 in FY2027.
- The official fiscal note on residents and businesses:
Enactment of this legislation could increase tax liability for covered entities by approximately $300,000 one-time in FY 2027 and $800,000 ongoing beginning in FY2028. To the extent that an entity violates the provisions of this chapter, enactment of this legislation could cost said entity up to $2,500 in administrative fines and up to $5,000 in civil penalties.
From the bill's latest official fiscal note, counting the state's tax funds (General, Income Tax, Education, Uniform School, and Transportation) in the first full budget year after the session. Some bills take effect partway through that year, so later years can be larger; the note shows each year. Household count: U.S. Census Bureau. An average is a starting point, not your bill.
Your legislators on this bill
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Take action
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Every vote
- 6 yes, 0 no, 1 absentSenate Revenue and Taxation Committee: vote to change the bill · Feb 5, 2026Who voted how
- 6 yes, 0 no, 1 absentSenate Revenue and Taxation Committee: Amendment Recommendation · Feb 5, 2026Who voted how
- 4 yes, 0 no, 3 absentSenate Revenue and Taxation Committee: vote to approve it · Feb 5, 2026Who voted how
- 25 yes, 1 no, 3 absentFirst of two Senate votes · Feb 20, 2026Who voted how
- 22 yes, 2 no, 5 absentFinal Senate vote · Feb 23, 2026Who voted how
- 8 yes, 0 no, 3 absentHouse Revenue and Taxation Committee: vote to approve it · Feb 25, 2026Who voted how
- 66 yes, 1 no, 8 absentFinal House vote · Mar 4, 2026Who voted how
Hearings and debates
- Feb 5, 2026 Senate Revenue and Taxation Committee▶ WatchRead the transcript (60 turns) →
- Feb 20, 2026 Senate floor debate▶ WatchRead the transcript (11 turns) →
- Feb 23, 2026 Senate floor debate▶ WatchRead the transcript (4 turns) →
- Feb 25, 2026 House Revenue and Taxation Committee▶ WatchRead the transcript (30 turns) →
- Mar 4, 2026 House floor debate▶ WatchRead the transcript (4 turns) →