You're previewing an early version of the Bill Tracker. We're still ironing out some bugs — thanks for your patience as we build this out.
SB0073S03 (Substitute)
Online Age Verification Amendments
Introduction
Jan 20
Senate Rules
Senate Committee
Feb 5
Senate 2nd Reading
Feb 20
Senate 3rd Reading
Feb 23
House Rules
Feb 26
House Committee
Feb 25
House Floor Vote
Mar 4
Governor Signed
Mar 19
This bill enacts provisions related to online providers of content harmful to minors.
This bill:
AI-generated summary. We recommend consulting the bill text for important decisions.
Utah's existing law already requires online platforms hosting adult content to verify users' ages, but this bill significantly expands that framework by adding new financial penalties and a first-of-its-kind excise tax on the companies themselves. Specifically, the bill requires any commercial website where more than one-third of content qualifies as harmful to minors to verify that users are 18 or older before granting access, and it prohibits those sites from helping users work around verification through tools like VPNs or proxy servers. Starting October 2026, the state will levy a 2% excise tax on these companies' revenues from digital content and subscription sales, collected by the State Tax Commission. The bill creates two new restricted funds — the Minor Mental Health Restricted Account and the Minor Online Safety Restricted Account — to direct tax revenue and penalty money toward youth mental health programs and enforcement, respectively, and it gives the Division of Consumer Protection authority to investigate violations, impose fines up to $2,500 per violation, and refer companies to the Tax Commission for collection.
Current version: SB0073S03 (Substitute)
Introduction
Jan 20
Senate Rules
Senate Committee
Feb 5
Senate 2nd Reading
Feb 20
Senate 3rd Reading
Feb 23
House Rules
Feb 26
House Committee
Feb 25
House Floor Vote
Mar 4
Governor Signed
Mar 19
IntroductionJan 20
Senate Rules
Senate CommitteeFeb 5
Senate 2nd ReadingFeb 20
Senate 3rd ReadingFeb 23
House RulesFeb 26
House CommitteeFeb 25
House Floor VoteMar 4
Governor SignedMar 19
This bill enacts provisions related to online providers of content harmful to minors.
This bill:
AI-generated summary. We recommend consulting the bill text for important decisions.
Utah's existing law already requires online platforms hosting adult content to verify users' ages, but this bill significantly expands that framework by adding new financial penalties and a first-of-its-kind excise tax on the companies themselves. Specifically, the bill requires any commercial website where more than one-third of content qualifies as harmful to minors to verify that users are 18 or older before granting access, and it prohibits those sites from helping users work around verification through tools like VPNs or proxy servers. Starting October 2026, the state will levy a 2% excise tax on these companies' revenues from digital content and subscription sales, collected by the State Tax Commission. The bill creates two new restricted funds — the Minor Mental Health Restricted Account and the Minor Online Safety Restricted Account — to direct tax revenue and penalty money toward youth mental health programs and enforcement, respectively, and it gives the Division of Consumer Protection authority to investigate violations, impose fines up to $2,500 per violation, and refer companies to the Tax Commission for collection.
Motion: Favorable Recommendation
Motion: Favorable Recommendation
Governor Signed
Lieutenant Governor's office for filing
Senate/ to Governor
Executive Branch - Governor
Senate/ received enrolled bill from Printing
Senate Secretary
Senate/ enrolled bill to Printing
Senate Secretary
Enrolled Bill Returned to House or Senate
Senate Secretary
Last updated Mar 26, 2026, 9:43 PM
