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This bill enacts provisions related to online providers of content harmful to minors.
This bill:
AI-generated summary, not yet reviewed by Better Utah staff. Please consult the bill text.
This bill builds on Utah's existing requirement that websites hosting a substantial amount of content harmful to minors verify users' ages before granting access, and it adds a new financial enforcement structure around that requirement. Under the bill, "covered entities" that must perform age verification would pay a new 2% excise tax on revenue from digital images, video, audio, books, and gaming services sold or streamed to consumers, collected by the State Tax Commission based on referrals from the Division of Consumer Protection. Most of that tax money (90%) would fund a new Minor Mental Health Restricted Account supporting mental health treatment, prevention, and education programs for youth affected by this content, while the remainder would go to a new Minor Online Safety Restricted Account used by the Division of Consumer Protection for enforcement; the bill also authorizes the Division to investigate violations, issue fines up to $2,500 per violation, and lets individuals sue companies that fail to verify ages or that improperly retain identifying data collected during verification. The bill also clarifies that websites cannot help users bypass age verification through VPNs or similar tools, and it gives the Division rulemaking authority to define acceptable verification methods and provide legal "safe harbor" for companies that use approved methods.
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, not yet reviewed by Better Utah staff. Please consult the bill text.
This bill builds on Utah's existing requirement that websites hosting a substantial amount of content harmful to minors verify users' ages before granting access, and it adds a new financial enforcement structure around that requirement. Under the bill, "covered entities" that must perform age verification would pay a new 2% excise tax on revenue from digital images, video, audio, books, and gaming services sold or streamed to consumers, collected by the State Tax Commission based on referrals from the Division of Consumer Protection. Most of that tax money (90%) would fund a new Minor Mental Health Restricted Account supporting mental health treatment, prevention, and education programs for youth affected by this content, while the remainder would go to a new Minor Online Safety Restricted Account used by the Division of Consumer Protection for enforcement; the bill also authorizes the Division to investigate violations, issue fines up to $2,500 per violation, and lets individuals sue companies that fail to verify ages or that improperly retain identifying data collected during verification. The bill also clarifies that websites cannot help users bypass age verification through VPNs or similar tools, and it gives the Division rulemaking authority to define acceptable verification methods and provide legal "safe harbor" for companies that use approved methods.
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 Aug 29, 2026, 5:26 PM
