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Utah · Through 2026 General Session

Utah Code § 59-38-101: Legislative findings.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. Chapter 59-38 Covered Entity Excise Tax
  3. Part 59-38-1 General Provisions

The Legislature finds that:

(1) minors in the state face an unprecedented mental health crisis, with rising rates of anxiety, depression, and self-harm;

(2) research demonstrates a correlation between minor access to material harmful to minors and negative mental health outcomes;

(3) existing state efforts to address minor access to material harmful to minors and to provide mental health services for minors have been inadequate due to limited resources;

(4) commercial entities that publish or distribute material harmful to minors have not voluntarily implemented effective age verification measures to prevent minor access;

(5) the state has a substantial and compelling interest in protecting minors from material harmful to minors;

(6) age verification requirements are an effective and minimally restrictive means of preventing minor access to material harmful to minors;

(7) additional funding is necessary to support mental health services for minors and to enforce age verification requirements; and

(8) entities required to implement age verification systems create regulatory costs and societal harms that warrant an excise tax to fund prevention and enforcement efforts.

Collected 2026-10-08T06:03:03Z. Source file · JSON

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