# Virginia HB720: Material harmful to minors; creates tax on electronic distribution.

Virginia HB720, Material harmful to minors; creates tax on electronic distribution., is a 2026 Regular Session House bill sponsored by Eric R. Zehr (Republican); status in committee, last action 2026-02-11 (Continued to 2027 in Finance (Voice Vote)) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-HB720-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB720
- State: Virginia
- Session: 2026 Regular Session
- Title: Material harmful to minors; creates tax on electronic distribution.
- Status: in committee
- Chamber: House
- Introduced: 2026-01-13
- Last action: 2026-02-11, Continued to 2027 in Finance (Voice Vote)
- Sponsor: Eric R. Zehr (Republican)
- Cosponsors: 0
- Subjects: Subcommittee #1
- Touches household money: no
- Roll calls: 2 (0 yes, 0 no in all)
- Economic provisions PRIA read: 0

## 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Eric R. Zehr (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-11 | House | Continued to 2027 in Finance (Voice Vote) | pass | 0 | 0 |   |
| 2026-02-09 | House | Subcommittee recommends continuing to 2027 (Voice Vote) | pass | 0 | 0 |   |

## Actions (6)

- 2026-02-11: Continued to 2027 in Finance (Voice Vote) (House)
- 2026-02-09: Subcommittee recommends continuing to 2027 (Voice Vote) (House)
- 2026-02-07: Fiscal Impact statement From TAX (2/7/2026 8:41 pm) (House)
- 2026-02-05: Assigned HFIN sub: Subcommittee #1 (House)
- 2026-01-13: Referred to Committee on Finance (House)
- 2026-01-13: Prefiled and ordered printed; Offered 01-14-2026 26103863D (House)

## Bill text

- Introduced, 2026-01-13: [HTML](https://lis.blob.core.windows.net/files/1085629.HTML), [PDF](https://lis.blob.core.windows.net/files/1085628.PDF)

## Related bills

- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with rental agreement. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)
- HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, termination by landlord. (signed)
- HB675: Protection of employees; coercion or threat based on immigration status, civil penalty. (signed)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1085629.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1085628.PDF)

## Related
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with…](https://policyrisk.com/state-bill/VA-HB95-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
- [HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, terminat…](https://policyrisk.com/state-bill/VA-HB834-2026)
- [HB675: Protection of employees; coercion or threat based on immigration status, civil…](https://policyrisk.com/state-bill/VA-HB675-2026)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB720-2026 (as of 2026-10-11).