Virginia · 2026 Regular Session · Bill
HB 720: Material harmful to minors; creates tax on electronic distribution.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 720 is a bill introduced in the Virginia House on January 13, 2026. According to its official title, it concerns: Material harmful to minors; creates tax on electronic distribution. Primary sponsor: Eric Zehr (Republican). Most recent recorded action (February 11, 2026): Continued to next session in Finance (Voice Vote).
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
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.
Sponsors
Sponsors by party (alphabetical): Republican 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Eric Zehr | Primary sponsor | Republican | House | 51 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Continued to next session in Finance (Voice Vote)
- Subcommittee recommends continuing to (Voice Vote)
- Fiscal Impact statement From TAX (2/7/2026 8:41 pm)
- Assigned HFIN sub: Subcommittee #1
- Referred to Committee on Finance
- Prefiled and ordered printed; Offered 01-14-2026 26103863D