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.
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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
No roll call votes available for this bill.
Actions Timeline
Continued from last session
7/21/2026HouseContinued to 2027 in Finance (Voice Vote)
2/11/2026HouseSubcommittee recommends continuing to 2028 (Voice Vote)
2/9/2026HouseFiscal Impact statement From TAX (2/7/2026 8:41 pm)
2/7/2026HouseAssigned HFIN sub: Subcommittee #1
2/5/2026HouseReferred to Committee on Finance
1/13/2026HousePrefiled and ordered printed; Offered 01-14-2026 26103863D
1/13/2026House
Bill Text
Introduced
1/13/2026
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