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Committee advances bill requiring age verification for adult-content sites and a 2% excise tax to fund youth mental health

Utah House Revenue and Taxation Committee · February 25, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

SB 73 would require adult-content websites that meet a 33.3% threshold to age-verify users, prohibit encouraging VPN evasion, authorize the Division of Consumer Protection to set age-assurance rules, and create a 2% excise tax on qualifying transactions with 90% of revenue dedicated to youth mental-health programs and 10% to enforcement.

SALT LAKE CITY — The House Revenue and Taxation Committee on Thursday gave a favorable recommendation to SB 73 (third substitute), a bill that tightens online age verification for websites containing material harmful to minors and creates a targeted excise tax to fund mental-health prevention and enforcement.

Senator Musselman, sponsor of the bill, said SB 73 builds on Utah’s 2023 age-gating law by making age verification an affirmative requirement for sites that meet a statutory threshold. "Establishes a 2% excise tax ... on transactions for content harmful to minors," the sponsor said, adding that 90% of the revenue would go into a restricted account for early prevention, treatment, public education and research on harms from adult…

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