SB 73: Online Age Verification Amendments - Utah

Substitute #2 → Substitute #3 · 7 edits

MODERATE

This bill version transitions from a draft outline to a fully enacted legislative text, adding specific legal definitions, enforcement powers, and funding mechanisms for online age verification. It establishes a 2% excise tax on entities providing content harmful to minors and creates two new restricted accounts to fund mental health programs and safety enforcement. The text also clarifies liability for publishers who fail to verify user ages and grants the Division of Consumer Protection authority to investigate and fine violators.

Scope change

The bill's scope expanded from a general description to include specific definitions of 'material harmful to minors' and 'covered entities,' as well as detailed enforcement procedures and safe harbor provisions for compliant businesses.

FISCAL

Created two new restricted accounts: the 'Minor Mental Health Restricted Account' for mental health treatment and the 'Minor Online Safety Restricted Account' for enforcement activities.

REQUIREMENT

Imposed a 2% excise tax on covered entities for transactions involving content harmful to minors, with revenue split between mental health services and safety enforcement.

DEFINITION

Defined 'material harmful to minors' using specific criteria regarding sexual content and lack of literary or scientific value, and defined 'reasonable age verification methods' including third-party services.

ENFORCEMENT

Granted the Division of Consumer Protection authority to issue citations, impose administrative fines up to $5,000 per violation, and pursue civil penalties for non-compliance.

ELIGIBILITY

Established liability for publishers and distributors who fail to perform age verification, including potential damages for minors accessing harmful content.

TIMELINE

Specified effective dates for various sections, with most provisions taking effect May 6, 2026, and tax-related sections taking effect October 1, 2026.

TECHNICAL

Converted the bill from a summary format with bullet points into formal statutory language with numbered sections and subsections.

Substitute #1 → Substitute #2 · 1 edit

MINOR

The bill text was reformatted to include a new header identifying it as a 'Substitute' version, but the core legislative content, including all definitions, tax rates, funding amounts, and effective dates, remains identical to the previous version.

TECHNICAL

Added a header indicating this is a 'Substitute' version proposed by the sponsor, which is a procedural change rather than a substantive policy change.

Amended 2/6/2026 10:02:348 → Substitute #1 · 8 edits

MODERATE

This bill introduces a new excise tax on commercial entities that publish or distribute content harmful to minors, requiring them to implement age verification systems. The revenue generated funds mental health programs for minors and strengthens enforcement capabilities for the Division of Consumer Protection. It also expands the Division's authority to include oversight of digital choice and artificial intelligence applications.

Scope change

The bill expands the Division of Consumer Protection's jurisdiction to include new chapters on digital choice, artificial intelligence, and liability for publishers of harmful material, while adding specific age verification requirements for online content providers.

FISCAL

Creates two new restricted accounts: the Minor Mental Health Restricted Account (funded by 90% of the excise tax) and the Minor Online Safety Restricted Account (funded by 10% of the tax, fines, and penalties), each with a $4,000,000 appropriation for FY 2027.

REQUIREMENT

Imposes a 2% excise tax on covered entities for covered transactions (access to digital images, audio, books, or gaming services) and mandates age verification methods to prevent minor access to harmful content.

ENFORCEMENT

Grants the Division of Consumer Protection authority to investigate violations, impose administrative fines up to $2,500 per violation, and pursue civil penalties up to $5,000 per violation.

DEFINITION

Defines 'material harmful to minors' based on community standards and prurient interest, and establishes 'reasonable age verification methods' including digitized ID cards and third-party verification services.

SCOPE

Amends the Division of Consumer Protection's statutory functions to include new chapters on digital choice, artificial intelligence, and liability for publishers of material harmful to minors.

ELIGIBILITY

Establishes liability for publishers and distributors who fail to perform age verification, including provisions for parents or guardians to sue for damages if minors repeatedly commit offenses on school grounds.

TIMELINE

Sets specific effective dates: May 6, 2026 for most provisions; July 1, 2026 for Division of Consumer Protection amendments; and October 1, 2026 for the new tax and related sections.

TECHNICAL

Adds a safe harbor provision allowing entities to claim compliance if they use age verification methods approved by the Division's rules.

Amended Excerpts 2/6/2026 10:02:348 → Amended 2/6/2026 10:02:348 · 6 edits

MODERATE

The document was replaced entirely with a new version of SB 73 that establishes a comprehensive online age verification system. The new bill imposes an excise tax on entities providing content harmful to minors, creates specific state accounts for mental health and consumer protection funding, and grants the Division of Consumer Protection authority to enforce age verification rules.

Scope change

The bill now applies broadly to any commercial entity providing content harmful to minors, requiring them to implement age verification methods to avoid liability and tax penalties.

REQUIREMENT

New requirement for online providers to verify user age before distributing content harmful to minors.

FISCAL

Creation of two new state accounts: a Minor Mental Health Restricted Account and a Minor Online Safety Restricted Account.

Appropriation of $4,000,000 in operating budgets and $4,000,000 in restricted fund transfers for fiscal year 2027.

ENFORCEMENT

Granting the Division of Consumer Protection authority to investigate, enforce, and fine violations of age verification laws.

DEFINITION

New definitions for terms like 'material harmful to minors,' 'digitized identification card,' and 'substantial portion.'

TIMELINE

Established specific effective dates for various sections, with most provisions taking effect on May 6, 2026.

Enrolled → Amended Excerpts 2/6/2026 10:02:348 · 4 edits

MODERATE

The bill was amended to correct formatting errors, standardize terminology (e.g., changing 'Internet' to 'internet'), and add a new definition for 'transactional data' to clarify what information can be used for age verification. These changes ensure the law is technically precise and provides clearer guidance on how commercial entities can comply with age verification requirements.

Scope change

The scope and applicability of the bill remain unchanged; the amendments are technical corrections and clarifications.

TECHNICAL

Corrected inconsistent capitalization and spacing in the text, such as changing 'Internet' to 'internet' and fixing broken line numbers.

Reorganized the numbering sequence of definitions to fix gaps and ensure logical flow from one definition to the next.

DEFINITION

Added a new definition for 'transactional data' to explicitly include records from mortgage, education, and employment entities, clarifying the types of data that can be used for age verification.

Refined the definition of 'Reasonable age verification methods' to clarify that verification includes using digitized ID cards, third-party services, commercially reasonable methods using transactional data, or division-established processes.

Introduced → Enrolled · 6 edits · Mar 19, 2026

MODERATE

The bill was significantly expanded from a narrow tax on specific content types to a comprehensive online safety framework. The scope now covers all online providers of content harmful to minors, not just those producing content in Utah. Funding was increased and restructured to create two separate accounts: one for teen mental health and a new 'Minor Online Safety Restricted Account' for enforcement. The bill also added new definitions, safe harbor provisions for approved age verification methods, and expanded the Division of Consumer Protection's enforcement authority.

Scope change

The bill's scope expanded from targeting only entities producing or selling harmful content within Utah to regulating all online providers of such content, regardless of where the content is produced or sold.

SCOPE

Expanded applicability from entities producing/selling content in Utah to all online providers of content harmful to minors.

FISCAL

Added $4,000,000 in appropriations and created a new 'Minor Online Safety Restricted Account' to fund enforcement activities.

DEFINITION

Added legislative findings and new definitions to clarify the bill's purpose and terms.

REQUIREMENT

Established safe harbor provisions for entities using approved age verification methods.

ENFORCEMENT

Granted the Division of Consumer Protection broader authority to investigate, enforce, and set standards for age verification.

TIMELINE

Added specific effective dates and supersession dates for various Utah Code sections.

Online Age Verification Amendments

What changed between versions

How they voted

Actions timeline

Sponsors