Political Attacks

As you might have read recently, the Tennessee legislature is considering passing a law that would require “adult oriented establishments” to post warning signs on their premises. These signs would warn prospective patrons and passersby that the forms of entertainment and expression found within are the source of a variety of societal ills – and that by frequenting such establishments, duly warned readers of the sign are effectively branding themselves contributors to human trafficking, sexual assault, domestic violence and other societal ills.

As noted in the article I linked to above, there are two different versions of the sign verbiage being considered.

One version reads: “Attention: By engaging in this type of entertainment, you may be contributing to an increase in domestic assault, rape or sexual assault, and human trafficking.”

The other version is: “Attention: By purchasing, borrowing, or using this pornographic material, you may be contributing to an increase in domestic assault, rape, or sexual assault, and human trafficking.”

Don’t worry, though; no reputable public health agency or serious anti-trafficking organization has endorsed the conclusions that would be required on these signs, should one of these bills become law. These signs would merely convey the beliefs of some elected officials – and some of those who voted for them as well, presumably.

The people pushing for the warning labels might believe the things they want to force adult businesses to say are true, or they might just be trying to foist their moral vision of how the world ought to be – and, crucially, how the rest of usought to view matters of sexuality.

This is far from the first time a government has sought to steer consumers away from content to which it objects. Censorship, in all its ugly forms, is a near-universal phenomenon. Even in countries with a seemingly libertine disposition, governments routinely seek to limit their citizens’ access to certain ideas, depictions and forms of expression.

In the U.S., our freedom of expression is guaranteed under the First Amendment. Unfortunately, one of the few limitations of the First Amendment’s protections is “obscene” speech, which creates the circumstances in which we now find ourselves, where there’s tension between the expansive nature of the First Amendment’s text –“Congress shall make no law… abridging the freedom of speech” after all – and the more restrictive interpretation of that text the courts have adopted over the decades.

Thankfully, for the most part, U.S. courts have rejected as unconstitutional several previous attempts to force people to affix warning labels to their expressive materials, including the federal court that enjoined HB 1181, the Texas law that not only mandated age-verification measures for adult sites, but also contained provisions requiring adult sites to carry warning labels. To give you an idea of how much confidence Texas had in the constitutionality of the warning label provisions, its legal team didn’t appeal that part of the court’s ruling, so the Supreme Court upholding HB 1181 does not mean adult sites must now carry those warnings.

To be fair to Tennessee, the warning labels Texas wanted adult sites to carry were even worse than the ones being considered in the Volunteer State, in that Texas wanted to force adult business to outright lie, as opposed to merely forcing them to parrot highly disputed anti-porn talking points.

Back in 2023, when the trial court enjoined HB 1181, US District Court Judge David Ezra took one look at the labeling provisions in the law and declared that the law “unconstitutionally compels speech.”

“There is no doubt that HB 1181 forces the adult video companies into compelled speech,” Ezra wrote. After describing the three required warning labels, Ezra concluded, simply: “This is compelled speech.”

“The government is forcing commercial sites to speak and broadcast a proposition that they disagree with,” the judge noted. “The Supreme Court has ‘held time and again that freedom of speech includes both the right to speak freely and the right to refrain from speaking at all.’… Even if, as the defendant argues, the law compels only commercial speech, it does not pass constitutional muster.”

And, as Ezra observed in another part of his order, while the warnings would have required websites to attribute the labels’ findings to the Texas Health and Human Services, the “Texas Health and Human Services Commission has not made these findings or announcements.”

A government compelling a business to say a particular thing is bad enough. A government compelling a business to proclaim things that simply aren’t true at all is a whole other level of wrong. Who knows; perhaps Texas recognized this after the fact and that’s why they didn’t challenge the injunction with respect to the labels.

Look, I get it: Everyone has their hangups, the things they’d rather not see, hear, read or to which they’d otherwise prefer not to be exposed. I don’t like horror movies, for example – and I really can’t abide by depictions of terrible things happening to people’s eyes.

Rather than lobby governments to pass laws prohibiting the depiction of eye trauma, I use the following novel technique: I try to avoid such depictions on my own, without government assistance. It’s crazy, I know, but it’s an approach that has served me well for over 50 years now and I stand by it.

Ultimately, the only sort of warning label I can abide by is the sort employed by the late, great Frank Zappa, who crafted a warning for his Barking Pumpkin record label that he cobranded as a “guarantee.” The warning is worth reading in full, not only for the humor, but the serious point the humor is employed to make.

“WARNING/GUARANTEE: This album contains material which a truly free society would neither fear nor suppress. In some socially retarded areas, religious fanatics and ultra-conservative political organizations violate your First Amendment Rights by attempting to censor rock & roll albums. We feel that this is un-Constitutional and un-American. As an alternative to these government-supported programs (designed to keep you docile and ignorant). Barking Pumpkin is pleased to provide stimulating digital audio entertainment for those of you who have outgrown the ordinary. The language and concepts contained herein are GUARANTEED NOT TO CAUSE ETERNAL TORMENT IN THE PLACE WHERE THE GUY WITH THE HORNS AND POINTED STICK CONDUCTS HIS BUSINESS. This guarantee is as real as the threats of the video fundamentalists who use attacks on rock music in their attempt to transform America into a nation of check-mailing nincompoops (in the name of Jesus Christ). If there is a hell, its fires wait for them, not us.”

Honestly, if Tennessee wanted adult businesses to post a warning like that, I could probably get on board.

BRUSSELS — The European Union’s rollout of a mobile app designed to verify users’ ages online has drawn scrutiny after cybersecurity researchers identified potential privacy and security issues in the code.

European Commission President Ursula von der Leyen presented the tool in Brussels on Wednesday, stating it was “technically ready” and would soon be made available as countries introduce measures to restrict minors’ access to social media.

“It is fully open source. Everyone can check the code,” von der Leyen said.

Cybersecurity and privacy specialists reviewed the publicly available code on GitHub and reported several concerns related to the app’s design.

The development comes as policymakers, privacy advocates, technology companies and child protection groups continue to debate how best to safeguard minors online while maintaining data protection standards.

Within hours of the app’s release, security consultant Paul Moore said the app stored sensitive data on users’ devices without sufficient protection, according to a widely circulated post on X. Moore said he was able to compromise the app in under two minutes.

Baptiste Robert, a French ethical hacker, confirmed several of the findings and said it was possible to bypass the app’s biometric authentication features, allowing access without a PIN code or fingerprint verification.

Olivier Blazy, a cryptographic researcher and member of a French digital identity task force, said: “Let’s say I downloaded the app, proved that I am over 18, then my nephew can take my phone, unlock my app and use it to prove he is over 18.”

The European Commission said Friday that the app is technically ready. “Yes, it is ready. Maybe we can add, ‘and it can always be improved’,” Chief Spokesperson Paula Pinho told reporters.

Digital spokesperson Thomas Regnier said: “Now, when we say it’s a final version, it’s … still a demo version.” He added that the final product is not yet available to the public and that “the code will be constantly updated and improved … I cannot today exclude or prejudge if further updates will be required or not.”

In a statement issued Thursday, the Commission said the issues identified by researchers related to an earlier “demo version” of the app released for “testing and development purposes,” and that the vulnerability “was fixed.”

However, Moore and Blazy said their findings were based on the most recent version of the code available online.

“It’s a good thing they made the app open source for experts to try and test it. The problem is the released source code does not meet cybersecurity standards we would expect for such an important app,” Blazy said.

“We were worried that the Commission would launch its app in a hurry, no matter its security issues, and now we can see it wants to launch something that is not technically ready,” Blazy added. “Such a rushed launch could undermine trust in future digital identity wallets.”

Inti De Ceukelaire, a Belgian ethical hacker, said: “For open source code projects like this one, it would be a good move to also publish any security assessments prior to launch, so everyone can balance out the benefits versus the risks.”

Debate over the app reflects broader disagreements about how to regulate access to online platforms, including social media and adult content.

The EU and several member states are developing systems to verify users’ ages online as part of efforts to strengthen protections for minors.

French President Emmanuel Macron held a video conference with European leaders on Thursday evening to discuss the issue. Participants included von der Leyen, Italian Prime Minister Giorgia Meloni, Spanish Prime Minister Pedro Sánchez, German Chancellor Friedrich Merz and other officials.

Australia in December became the first country to introduce restrictions on minors’ use of social media, effectively barring users under 16 from platforms such as TikTok and YouTube.

The European Commission opened a €4 million tender for the app in 2024, which was awarded to Swedish digital identity company Scytáles and Deutsche Telekom.

The system allows users to verify their age using a passport, national ID or a trusted third party such as a bank. Online platforms can then confirm whether a user meets a required age threshold without accessing additional personal data, using a method known as “zero-knowledge proof.”

Member states may also develop their own compatible applications, intended to function across the EU for age verification.

Some critics have said that current age-verification technologies do not yet provide sufficient guarantees for privacy and data protection, and that users may be able to bypass restrictions using tools such as virtual private networks (VPNs).

Blazy was among more than 400 privacy and security experts who signed an open letter in March calling on the Commission to impose a “moratorium on deployment plans until the scientific consensus settles on the benefits and harms that age-assurance technologies can bring, and on the technical feasibility of such a deployment.”

Markéta Gregorová, a member of the Czech Pirate Party and lead lawmaker on a cybersecurity bill in the European Parliament, said: “this process is being rushed under political pressure.” She added that further review is needed “to assess if all measures were taken for cybersecurity and privacy.”

Birgit Sippel, a German center-left lawmaker, described the app as a “half-baked app solution that doesn’t live up to [the EU’s] own standards,” in a comment.

Piotr Müller, a Polish lawmaker from the European Conservatives and Reformists group, said: “Brussels is once again pushing for a centralized, EU-wide technological tool. The hastily announced age verification app poses a massive risk to the privacy of citizens … We cannot agree to the step-by-step creation of a Chinese-style internet in Europe.”

BRUSSELS — The European Commission’s age verification app is now technically ready and is expected to be made available to EU citizens for use in confirming their age when accessing online platforms, European Commission President Ursula von der Leyen said Tuesday.

In July 2025, the European Commission published guidelines aimed at protecting minors online under the Digital Services Act and introduced a “white label” age verification app designed to help websites and platforms meet compliance requirements under the law.

The app later moved into a pilot phase, where it was tested across several EU member states. Those countries either integrated the system into their digital identity wallets or released versions through app stores, adapting the interface to national systems while keeping core privacy features unchanged.

Aylo, the operator of Pornhub and other high-traffic platforms, has taken part in the pilot program.

In a statement, von der Leyen described the app as “a free and easy-to-use solution that can shield our children from harmful and illegal content.”

“First, it is user-friendly,” von der Leyen said. “You download the app. You set it up with your passport or ID card. You then prove your age when accessing online services. Second, it respects the highest privacy standards in the world. Users will prove their age without revealing any other personal information. Put simply, it is completely anonymous: users cannot be tracked. Third, the app works on any device — phone, tablet, computer, you name it. And, finally, it is fully open source – everyone can check the code. This means that our partner countries can also use it. This is very important, that this can be used by our global partners.

“But more importantly, online platforms can easily rely on our age verification app,” von der Leyen added. “So there are no more excuses.”

Von der Leyen identified France, Denmark, Greece, Italy, Spain, Cyprus and Ireland as early adopters of the system.

“They are planning to integrate the app into their national wallets,” she said. “I hope more Member States and private sector will follow so that every citizen can soon use the app.”

She also warned that the Commission would take enforcement action against companies that fail to comply with child protection requirements.

“This is why we are moving ahead with full speed and determination on the enforcement of our European rules,” she said. “We are holding accountable those online platforms that do not protect our kids enough.”

As an example, European Commission Executive Vice President Henna Virkkunen pointed to recent enforcement actions involving Pornhub, Stripchat, XNXX and XVideos. A Commission investigation last month preliminarily found those platforms in breach of provisions under the Digital Services Act aimed at preventing minors from accessing adult content.

“They simply do not have proper age verification tools in place to keep our children away from their adult content,” Virkkunen said. “As platforms do not have proper age verification tools in place, we came up with the solution ourselves.”

Virkkunen also said she is establishing an EU-wide coordination system for accrediting age verification solutions, “to ensure that we continue to build one solution for the EU, not 27 different ones.”

“Our blueprint is open-source, and any private company is free to use the blueprint to develop innovative solutions,” she said. “We only have two conditions: respect the privacy standard. And make sure we have the same technical solution everywhere in the EU.”

Following the announcement, reports emerged raising concerns about potential vulnerabilities in the app, along with questions about whether its open-source nature could introduce security risks. Responding to those reports, European Commission Digital Spokesperson Thomas Regnier said, “A new version has just or will soon today be updated … the code will be constantly updated and improved. It’s open source, and I cannot today exclude or prejudge if further updates will be required or not.”

WASHINGTON — U.S. diplomats are being encouraged to support the adoption of age-verification measures for online adult content in countries around the world, according to statements from the State Department.

An internal communication described by a media report outlined guidance for diplomats to promote “age assurance” laws and technologies aimed at protecting minors, while also maintaining protections for broader rights. The State Department did not confirm the existence of that document but acknowledged the general policy direction.

“Protecting children from online exploitation and abuse is a top priority for the United States,” a State Department spokesperson said. “We believe these protections should be implemented in ways that are rights-respecting and do not unduly compromise privacy or freedom of expression.

“We favor age assurance that is narrowly tailored, clearly defined, and utilizes privacy-preserving technologies,” the spokesperson continued. “As countries explore frameworks to protect children online, the United States stands ready to engage and encourage that these measures are effective, balanced, and do not impose unintended consequences on fundamental freedoms or technological progress.”

The position aligns with approaches taken by other agencies within the executive branch, including the Federal Trade Commission, which earlier this year supported age-verification measures at the national level and expressed backing for related proposals in Congress, such as the Kids Online Safety Act.

Some observers have linked these policy directions to broader discussions within the current administration about online content regulation, including references to policy frameworks that have proposed stricter controls on internet pornography.

Separately, Russell Vought, director of the Office of Management and Budget, was recorded prior to the 2024 presidential election discussing age verification in a conversation with undercover reporters, during which he described it as a potential “back door” to broader restrictions on legal pornography.

NASHVILLE, Tenn. — Lawmakers in Tennessee are weighing a proposal that would require adult-oriented businesses to display warning notices linking pornography and adult products to a range of harms, including claims that critics say are not supported by established evidence.

Senate Bill 2481, sponsored by Republican Sen. Janice Bowling of Tullahoma, cleared the state Senate on Wednesday.

As written, the bill would require adult businesses to post printed warnings at their entrances. The notices must be “no smaller than 8 1/2” x 11”, in 48-point type, in boldface, block letters, centered on the sign,” with black lettering on a white background. Displaying the signs would be a condition for obtaining a license from county-level adult-oriented business regulatory boards, where such boards exist.

State law defines adult-oriented businesses to include “adult bookstores, adult mini-motion and motion picture theaters, adult cabarets, escort agencies, sexual-encounter centers, massage parlors, rap parlors, saunas, and similar businesses.”

The bill outlines specific language for the warnings.

Attention: By engaging in this type of entertainment, you may be contributing to an increase in domestic assault, rape or sexual assault, and human trafficking.

An alternative version reads:

Attention: By purchasing, borrowing, or using this pornographic material, you may be contributing to an increase in domestic assault, rape, or sexual assault, and human trafficking.

Republican Rep. Monty Fritts of Kingston is sponsoring the measure in the House. The legislation is expected to receive support from the state’s Republican majority.

SB 2481 is paired with House Bill 2314. Legislative records show the Senate version has been revised to align with the House language as lawmakers move toward potential approval by Gov. Bill Lee.

If enacted, the measure would add another regulatory requirement for adult-oriented businesses in Tennessee, alongside the state’s existing age verification law, which includes felony penalties for violations and remains the subject of ongoing legal challenges.

The proposal reflects an approach used by lawmakers in other states, drawing comparisons to warning labels required for tobacco and alcohol products and to online notice requirements adopted in Texas and Alabama.

In Texas, legislation required pornography websites to display warnings stating that the state’s Health and Human Services Department had identified viewing pornography as addictive, similar to drugs and alcohol. That requirement was part of House Bill 1181, which also included an age verification mandate that later reached the U.S. Supreme Court.

In a legal challenge brought by the Free Speech Coalition and operators of major adult platforms, a federal district court found the compelled warning language in HB 1181 unconstitutional under the First Amendment, citing the Zauderer test, which allows required disclosures only if they are purely factual and not controversial.

The court determined that the statements in the Texas law were not scientifically established, noting that “pornography addiction” is not a medically recognized diagnosis.

First Amendment attorney Corey Silverstein said similar legal questions could arise in Tennessee.

“This amendment raises serious First Amendment concerns by forcing lawful businesses to disseminate government-compelled messaging that is, at best, highly contested and, at worst, misleading,” Silverstein said. “The government cannot condition a license on requiring speakers to adopt and promote a viewpoint that stigmatizes their own protected activity.

“Adult entertainment is legal expression,” he contined. “Mandating that these businesses post warnings implying a causal connection to crimes like trafficking or sexual assault is not grounded in reliable evidence and risks crossing the line from regulation into unconstitutional compelled speech. If the state’s objective is to address exploitation or violence, it should do so through evidence-based policy—not by singling out a lawful industry and forcing it to carry a message designed to undermine it.”

Research cited by advocacy groups has also addressed the relationship between legal adult content and exploitation. The Woodhull Freedom Foundation states, “Many people of all genders choose to work in the adult industry in a variety of ways that are legal, consenting, and informed, including the making of adult visual content.

“While workers in the adult industry are at risk of harm and exploitation just like any other industry, pornography is a legal and frequently accessed mechanism for women and gender expansive people to participate in the economy and earn a living,” Woodhull adds.

Some studies have also examined broader social trends, with findings indicating that increased availability of online pornography has been associated with declines in reported sexual assault rates.

MANCHESTER, U.K. — Ireland’s media regulator, Coimisiún na Meán (CnaM), is turning to industry participants as it develops a framework to evaluate how online platforms comply with age-assurance requirements under Ireland’s Online Safety Code and the European Union’s Digital Services Act.

A representative for CnaM said Wednesday that the agency is refining how it measures whether platforms are meeting those obligations, particularly in relation to child protection.

Senior official Kamila Slavík said the framework is being built with outside input.

“We are keen to hear from industry practitioners and getting that feedback and insight to make sure that we build our internal framework for how we gather evidence, what type of evidence to look at, how do we assess it, et cetera,” Slavík said. “It’s around making sure that we speak with experts on the topic and make sure we have that expertise as part of how we make our assessments.”

The effort to gather feedback is being carried out in partnership with the Age Check Certification Scheme and is expected to continue for two to three months.

The regulator is also preparing to increase scrutiny of how platforms meet age-verification obligations as part of a broader initiative to strengthen its supervisory approach.

Ireland’s Online Safety Code took effect in July 2025, requiring adult websites based in the country to adopt age-assurance measures beyond self-declaration.

Platforms operating in other EU member states are governed by the Digital Services Act, with national digital service coordinators working together to enforce its provisions, including those related to age assurance.

In December, CnaM’s Digital Services Media Commissioner John Evans told lawmakers that Ireland and other EU countries were preparing to expand enforcement of age-verification rules. In January, Ireland’s Joint Committee on Arts, Media, Communications, Culture and Sport discussed online platform regulation and safety measures, including proposals for stricter age verification requirements for adult sites.

OTTAWA, Ontario — The Senate of Canada on Wednesday approved bill S-209, titled the “Protecting Young Persons from Exposure to Pornography Act,” legislation that would require adult websites operating for commercial purposes to confirm that users in Canada are at least 18 years old.

The measure specifies that age verification must be performed by an independent third party, described as one that “deals at arm’s length from any organization making pornographic material available on the Internet for commercial purposes.”

Responsibility for defining what constitutes “commercial purposes” under the law would rest with the governor general and the federal cabinet.

If the bill is passed by the House of Commons and enacted, noncompliant websites could face financial penalties of up to $250,000 for an initial violation and up to $500,000 for subsequent violations.

Sen. Julie Miville-Dechêne introduced S-209 in May 2025. Her previous attempts to establish nationwide age verification rules did not succeed, including a 2024 proposal that raised concerns from Privacy Commissioner Philippe Dufresne and others regarding potential censorship. Dufresne later expressed support for S-209, telling lawmakers last year that it addressed privacy issues that earlier proposals had not.

The Canadian Bar Association opposed the bill at the time of its introduction, stating that its lack of detail could permit regulations requiring intrusive forms of age verification and could result in “collateral censorship.”

The legislation directs the Federal Court to order internet service providers to block access to pornographic material when websites fail to comply. During committee review, senators removed language indicating that blocking measures could limit adult access to lawful content or result in the removal of non-pornographic material alongside targeted content. The revised version does not explicitly prohibit those outcomes and leaves key aspects of enforcement to be determined by the government.

Before the vote, Conservative Party Sen. Yohan Martin, who serves as deputy opposition leader, described Miville-Dechêne as “a champion” and said the bill reflects an effort to balance protection and privacy.

“I believe we now have before us a bill that, while recognizing that perfect enforcement does not exist, offers a stronger and more proportionate framework,” Martin said. “The message we must send today is simple: When it comes to protecting children in the digital space, inaction is not an option.”

BRUSSELS—The European Commission has released a digital age verification application intended for use across the European Union and its online services. The announcement was made Wednesday by European Commission President Ursula von der Leyen.

“It is our duty to protect our children in the online world, just as we do in the offline world,” von der Leyen said. “And to do that effectively, we need a harmonised European approach. … This app will allow users to prove their age when accessing online platforms. Just like shops ask for proof of age for people buying alcoholic beverages in a shop.”

The application is designed to connect with digital wallet systems and can be used on both mobile devices and computers. It is intended to function as an age verification tool for accessing age-restricted parts of the internet, including social media platforms and adult content sites. The system was developed using a coding framework similar to the one used in COVID-19 vaccination applications adopted by more than 70 countries.

“Europe offers a free and easy to use solution that can shield our children from harmful and illegal content,” von der Leyen said. “And we see more of our Member States making great progress. France, Denmark, Greece, Italy, Spain, Cyprus, and Ireland are front-runners. They are planning to integrate the app into their national wallets.

“The new age verification solution and the enforcement of our rules go hand in hand. Children’s rights in the European Union come before commercial interests,” von der Leyen added. “And we will make sure they do.”

WASHINGTON — The Internal Revenue Service on Monday issued final regulations implementing the “No Tax on Tips” provision of the “One Big Beautiful Bill Act,” establishing new tax deductions for certain workers who receive tips while excluding income tied to “pornographic activity.”

The regulation, titled “Occupations That Customarily and Regularly Receive Tips; Definition of Qualified Tips,” states: “Amounts received for prostitution services and pornographic activity are not included in the definition of ‘qualified tips.’”

Following the enactment of the legislation last year, the IRS developed rules to carry out the provision allowing taxpayers in occupations that “customarily and regularly” receive tips to deduct up to $25,000 annually in tip income. After a public comment period, the agency finalized both the list of eligible occupations and the criteria governing which tips qualify for the deduction.

The finalized “List of Occupations That Receive Tips” includes “digital content creators,” and the regulation offers additional clarification for that category. However, the rule specifies that tips connected to “pornographic activity” are not eligible for the deduction, without defining the term.

The IRS acknowledged that several commenters raised concerns about the exclusion and the lack of a clear definition.

“In addition to noting that certain pornography is legal, some commenters stated that pornography is protected First Amendment speech, that these businesses pay taxes, and that in fairness these businesses and their employees should have access to the deduction for qualified tips,” the regulation states. “One commenter suggested the prohibition be limited to activity that is unlawful under State or Federal law. Several commenters requested that the regulations define pornographic activity.”

A submission from the Free Speech Coalition argued that the exclusion of “pornographic activity” is the only categorical restriction in the rule not tied to unlawful conduct and noted that pornography is not formally defined as a category of speech under the law.

“This makes it impossible to determine whether a performance or work that generates tips is eligible for tax exemption,” the group wrote. “If content creators provide material or performances for which they can be tipped, how is it determined whether the content is ‘pornographic?’ If the material depicts genital stimulation, is it ‘pornography?’ If the material depicts no nudity, but the speaker is speaking about sex, is it ‘pornography?’ If the speaker is wearing translucent, or even transparent clothing, but speaks of investments and not sex, is it ‘pornography?’”

The group added that, without a precise definition, the rule creates “unconstitutional discretion” in determining which income qualifies for the deduction.

“Under the proposed rule, the regulations will create an environment where enforcement will inevitably be arbitrary; disputes regarding the categorization of income as having been generated by ‘pornographic activity’ will be constant; and litigation will be chronic,” the comment states. “Every taxpayer whose tip exclusion is rejected under this regulatory category will have a valid constitutional challenge to the rejection.”

The regulation notes that the Treasury Department and the IRS “will consider whether to provide additional guidance regarding these exclusions.” In the meantime, the agency stated that it “intends to interpret the occupations on the list in a fair and impartial manner consistent with their commonly understood meaning.”

The IRS said the exclusion for pornographic activity is “intended to address the potential for greater noncompliance and abuse with respect to these activities and services.”

The provision has drawn comparisons to broader federal policy discussions regarding access to financial services for certain industries. A 2025 executive order directed financial institutions not to restrict services based on lawful business activities, and subsequent reports and agency actions have addressed the use of “reputation risk” in regulatory oversight.

Federal agencies, including the Office of the Comptroller of the Currency and the Federal Deposit Insurance Corporation, have taken steps to eliminate “reputation risk” as a supervisory factor, while the Federal Trade Commission has cautioned payment processors against denying services based on lawful but higher-risk classifications.

It remains unclear how those policy positions may affect adult-oriented businesses and content creators under the new tax framework. Several agencies and financial institutions have not publicly addressed how the rule will be applied in practice.

The Free Speech Coalition also published an analysis of the regulation by Katherine Studley, a consultant who works with industry professionals on tax and business matters. The analysis attributes the exclusion to advocacy efforts by conservative and religious organizations.

“No acknowledgement that these are legal businesses operated by legal workers who have been paying their taxes,” Studley wrote. “The same businesses who are good enough to tax are apparently not entitled to the same tax relief as everyone else.”

Studley noted that the rule does not exclude individuals based on occupation alone and that eligibility may depend on the nature of the content associated with the tips.

“Adult creators are not banned as a category of person and the tip is tied to the content,” she wrote. “This is advantageous for creators operating across multiple platforms and producing mixed content.”

The “No Tax on Tips” provision is scheduled to remain in effect for four years and is set to expire on Dec. 31, 2028. Lawmakers may revisit or revise the measure before that date.

LONDON — The House of Commons has revised proposed amendments to the U.K.’s pending Crime and Policing Bill, including provisions addressing “step” content, depictions involving adults role-playing as minors, and performers’ ability to withdraw consent.

As previously reported, the House of Lords approved amendments to the bill that would invalidate certain talent contracts and prohibit “step” content and material in which adult performers appear to portray minors. The amendments prompted ongoing discussions between the Lords and the government, which last week signaled support for changes that would narrow their scope.

The House of Commons has now published its proposed revisions to the Lords’ amendments in line with the government’s position. The changes include:

Limiting the proposed restrictions on “step” content. Under the Commons’ version, depictions of incest involving blood relatives would be prohibited, while restrictions on “step” scenarios would apply only where a performer is portrayed as being under the age of 18. The government has stated that this approach is intended to ensure that the law targets material depicting activity that would be illegal if it occurred in real life.

Narrowing the criteria for content depicting adults portraying minors. The Commons’ amendments would specify that only “sound or information associated with the image” can be used to indicate that a character is under 16. This replaces broader criteria that could include visual elements such as clothing or setting. The updated language indicates that audible dialogue, titles, or descriptions accompanying the content would serve as the determining factors. A government

A government memorandum notes that the provision is “not intended to criminalize a pornographic image of someone who is clearly an adult where the only marker of childhood is the fact that he or she is in school uniform.”

Replacing a proposed provision allowing performers to withdraw consent at any time. The Lords’ version would have required platforms to verify the age and consent of all performers and to remove content within 24 hours if consent was withdrawn, regardless of prior agreements. The Commons’ proposal instead calls for the Secretary of State to conduct a review of age and consent verification practices and to report findings to Parliament within one year. It would also grant the Secretary of State authority to intervene and regulate these practices without additional parliamentary approval.

The Commons’ proposals do not include changes to a Lords amendment that would prohibit content depicting “choking.” The government has indicated agreement with that provision.

Differences between the Lords and Commons versions of the bill are expected to be addressed through the parliamentary process known as “ping pong,” during which amendments are exchanged between the two chambers until a final version is agreed.