Legislative record

HB 720STATE · VirginiaIntroduced

Material harmful to minors; creates tax on electronic distribution.

Voted 7/21/2026View source

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.

Digest published by the state legislature, retrieved via Open States. Heard is not affiliated with either.

Bill text

The full text of this bill isn't on Heard yet. The official documents are linked below.

Roll-call record

How representatives voted

0 yea·0 nay

No roll-call votes recorded for this bill yet.

Docket history

Action history

  1. 7/21/2026Continued from last session
  2. 2/11/2026Continued to next session in Finance (Voice Vote)
  3. 2/9/2026Subcommittee recommends continuing to (Voice Vote)
  4. 2/7/2026Fiscal Impact statement From TAX (2/7/2026 8:41 pm)
  5. 2/5/2026Assigned HFIN sub: Subcommittee #1
  6. 1/13/2026Referred to Committee on Finance
  7. 1/13/2026Prefiled and ordered printed; Offered 01-14-2026 26103863D