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Code · Utah · Title 59 — Revenue and Taxation · Chapter 38

59-38-101. Legislative findings.

186 words·~1 min read·/ut/title-59/chapter-38/59-38-101

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Effective 10/1/2026
59-38-101. Legislative findings.
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.
Enacted by Chapter 220 , 2026 General Session
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