The United States has seen a shift in attitudes towards pornography over the past five years, with the rise of the anti-porn advocate Smith Alley, who was exposed to porn at age 9 or 10 and considered suicide after seeing it as a drug. Since 2022, 25 states have passed age verification laws, making porn websites liable for letting minors access their content without obstacles. In 2023, Utah became one of the first states to require porn companies to verify the age of users, creating a private right of action for parents to claim damages if their child accessed a porn website. In March, lawmakers made Utah only the second state in the country to impose a tax on porn businesses and added regulatory weight to Utah’s 2023 age verification law. The new law, SB73, will apply a 2% excise tax to online pornography, earmarking 90% of revenues to offset negative costs to society. The remaining 10% will be used for enforcement measures.