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

Virginia HB720, Material harmful to minors; creates tax on electronic distribution., is a 2027 Regular Session House bill sponsored by Eric R. Zehr (Republican); status in committee, last action 2026-07-21 (Continued from last session) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-HB720-2027
- 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: 2027 Regular Session
- Title: Material harmful to minors; creates tax on electronic distribution.
- Status: in committee
- Chamber: House
- Introduced: 2026-01-13
- Last action: 2026-07-21, Continued from last session
- Sponsor: Eric R. Zehr (Republican)
- Cosponsors: 0
- Subjects: Subcommittee #1
- Touches household money: no
- 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

## Actions (7)

- 2026-07-21: Continued from last session (House)
- 2026-02-11: Continued to 2027 in Finance (Voice Vote) (House)
- 2026-02-09: Subcommittee recommends continuing to 2028 (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/1228789.HTML), [PDF](https://lis.blob.core.windows.net/files/1228788.PDF)

## Related bills

- SB844: Licensed clinical psychologists; prescriptive authority; report. (in committee)
- HB1535: Individuals with developmental or intellectual disabilities; admissibility of statements. (introduced)
- HB1534: School service providers; deletion of student and family personal information. (introduced)
- SB843: Data centers; state permitting, local approval, moratorium, sunset. (in committee)
- SB842: High school student athletes; eligibility, enrollment. (in committee)
- SB840: Corrections, Director of the Department of; placement of inmates, Red Onion State Prison. (in committee)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1228789.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1228788.PDF)

## Related
- [SB844: Licensed clinical psychologists; prescriptive authority; report.](https://policyrisk.com/state-bill/VA-SB844-2027)
- [HB1535: Individuals with developmental or intellectual disabilities; admissibility of s…](https://policyrisk.com/state-bill/VA-HB1535-2027)
- [HB1534: School service providers; deletion of student and family personal information.](https://policyrisk.com/state-bill/VA-HB1534-2027)
- [SB843: Data centers; state permitting, local approval, moratorium, sunset.](https://policyrisk.com/state-bill/VA-SB843-2027)
- [SB842: High school student athletes; eligibility, enrollment.](https://policyrisk.com/state-bill/VA-SB842-2027)
- [SB840: Corrections, Director of the Department of; placement of inmates, Red Onion Sta…](https://policyrisk.com/state-bill/VA-SB840-2027)
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- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB720-2027 (as of 2026-10-11).