VirginiaHB7202026 Regular SessionHouse

Material harmful to minors; creates tax on electronic distribution.

Sponsored By: Eric R. Zehr (Republican)

In Committee

Summary

Tax on electronic distribution of material harmful to minors. Creates a tax at the rate of 10 percent of the gross receipts of any commercial entity operating an adult website, defined in the bill, for all sales, distributions, memberships, and other content amounting to material harmful to minors, defined in the bill, that is produced, sold, filmed, generated, or otherwise based in the Commonwealth. The bill provides that the revenues generated by this tax shall be deposited into the Behavioral Health and Developmental Services Trust Fund.

Subcommittee #1

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Eric R. Zehr

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 0 • No: 0

House vote 2/11/2026

Continued to 2027 in Finance (Voice Vote)

Yes: 0 • No: 0

House vote 2/9/2026

Subcommittee recommends continuing to 2027 (Voice Vote)

Yes: 0 • No: 0

Actions Timeline

  1. Continued to 2027 in Finance (Voice Vote)

    2/11/2026House
  2. Subcommittee recommends continuing to 2027 (Voice Vote)

    2/9/2026House
  3. Fiscal Impact statement From TAX (2/7/2026 8:41 pm)

    2/7/2026House
  4. Assigned HFIN sub: Subcommittee #1

    2/5/2026House
  5. Referred to Committee on Finance

    1/13/2026House
  6. Prefiled and ordered printed; Offered 01-14-2026 26103863D

    1/13/2026House

Bill Text

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