Children - As enacted, establishes the children's digital protection fund within the state treasury. - Amends TCA Title 9, Chapter 4, Part 2.

SB 2061 requires Tennessee's Department of Finance and Administration to study how state funds from lawsuits and fines - including civil penalties recovered under the Protecting Children from Social Media Act - are used to support children's online safety and mental health programs. The study must be completed by January 2027 and reported to the legislature, detailing how these funds are allocated. It does not change existing laws or funding but directs state agencies to document current funding sources. This procedural bill affects state departments coordinating with the Attorney General's office.