Relating to censorship of expression on online platforms, and providing penalties

This bill relates to the censorship of expression on market dominant online platforms and creates the protecting online free speech Act. The bill defines “active state user”, “adversely treat”, “annual gross revenues”, “annual gross revenues attributable to users located in this state”, “demonetize”, “deplatform”, “distinct category of services”, “general internet search”, “information content provider”, “microblogging social networking”, “online photo sharing”, “online platform”, “online video sharing”, “personal social networking”, and “platform services”. The bill provides a corporation with more than million users in the state shall be assessed a quarterly fee on platform services to support universal service programs. The bill provides that the attorney general shall determine the number of applicable platform services’ active state users on which platform fees are owed, and the proportion of individuals located within this state who actively use such platform services and provide its estimated number of active state users to the applicable corporations within days of the end of the applicable quarter. The fees collected shall be deposited in the Iowa communications network fund for the purposes of that fund. A corporation subject to platform fees shall file a return for quarterly fee payments and the fee payment to the attorney general within 120 days of the completion of the quarter. A person who willfully files a false return with the intent to evade the payment of fees or willfully fails to file a fee return is guilty of a class “D” felony. A class “D” felony is punishable by confinement for no more than five years and a fine of at least $1,025 but not more than $10,245. The bill provides that the attorney general shall assess interest on unpaid platform fees from the due date to the date on which the fee is paid if a person who is required to pay an online platform fee and shall assess a penalty not exceeding percent of the amount due if a corporation required to pay a platform fee fails to pay such tax within 180 days of the due date of such fee. The bill provides that the attorney general shall issue regulations governing the assessment and collection of platform fees.4. The bill provides that the protecting online free speech Act shall not be construed as requiring online platforms to verify the state of residency of users of their services and that platform services shall be construed as mutually distinct categories.4 (fee exemption for platforms that foster open discourse).