Material harmful to minors; creates tax on electronic distribution.

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…

Source: OpenStates · fetched February 11, 2026

• LGBTQ+ / QueerindirectModerate impactMedium certainty

  May experience reduced access to adult websites due to the new tax, potentially impacting content availability and pricing.

  “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.”· Tax on electronic distribution of material harmful to minors.

• Reproductive-age personindirectModerate impactMedium certainty

  May experience reduced access to adult websites due to the new tax, potentially impacting content availability and pricing.

  “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.”· Tax on electronic distribution of material harmful to minors.