H.F. 830 Section 1. NEW SECTION . 554E.1 Definitions. 1 1. “Company” means and includes a person or an affiliate of 2 a person who owns or operates any of the following: 3 a. A massive online marketplace. 4 b. A massive online video sharing website. 5 c. A massive social networking site. 6 2. “Elected official” means and includes an individual 7 elected to, or appointed to fill, a federal, state, or local 8 elective office. “Elected official” includes candidates for a 9 federal, state, or local elective office. 10 3. “Expressive merchandise” means and includes any tangible 11 personal property that contains or displays a viewpoint that 12 constitutes constitutionally protected speech. 13 4. “Governmental entity” means and includes all of the 14 following: 15 a. A unit of state government in the executive, legislative, 16 or judicial branch. 17 b. A political subdivision of the state, including a city, 18 county, township, school district, and any other governmental 19 entity authorized to levy taxes. 20 5. “Massive online marketplace” means and includes an 21 internet site that meets all of the following criteria: 22 a. Offers tangible personal property for sale to the general 23 public. 24 b. Sells or facilitates the sale of expressive merchandise. 25 c. Had at least seventy-five million subscribers or members 26 in the United States in the previous calendar year. 27 6. “Massive online video sharing website” means and includes 28 an internet site that meets all of the following criteria: 29 a. Allows users or the public to share videos with other 30 users or the public. 31 b. Hosts, stores, provides, or otherwise facilitates access 32 by individuals in the United States. 33 c. Has at least five hundred million videos available at any 34 point in time. 35 -1- LSB 2352HV (2) 89 jda/rn 1/ 4

H.F. 830 7. “Massive social networking website” means and includes an 1 internet site that meets all of the following criteria: 2 a. Allows users, through the creation of pages within 3 the internet site or profiles or by other means, to provide 4 information about themselves that is available to the public 5 or to other users. 6 b. Allows users a mechanism for communication with other 7 users. 8 c. Had at least twenty million subscribers or members in the 9 United States in the previous calendar year. 10 Sec. 2. NEW SECTION . 554E.2 Prohibition on censorship of 11 elected officials. 12 1. A company shall not intentionally affect the ability 13 of an elected official to access or utilize the features of 14 the company’s massive online marketplace, massive online video 15 sharing website, or massive social networking website. 16 2. If the department of revenue or the economic development 17 authority determine that a company has violated subsection 18 1, the company shall be prohibited from receiving from a 19 governmental entity any future tax credits; assistance under 20 section 15.335B; sales tax exemptions or refunds under chapter 21 423; property tax credits, exemptions, including but not 22 limited to exemptions under chapter 427, rebates, refunds, 23 reimbursements, or grants for property taxes paid; or any 24 other special benefits, until the department of revenue or the 25 economic development authority determine the company is no 26 longer in violation of subsection 1. 27 3. Nothing in this section shall be construed to prohibit 28 a company from restricting the ability of a citizen of this 29 state to view, comment, or otherwise interact with content 30 on the company’s massive online marketplace, massive online 31 video sharing website, or massive social networking website 32 if the content violates the terms, conditions, or policies to 33 which a person must agree before the person is able to use the 34 company’s massive online marketplace, massive online video 35 -2- LSB 2352HV (2) 89 jda/rn 2/ 4

H.F. 830 sharing website, or massive social networking website. 1 4. The department of revenue and the economic development 2 authority shall make available on their internet sites a system 3 to allow elected officials to report potential violations of 4 this chapter by a company. 5 Sec. 3. NEW SECTION . 554E.3 Rules. 6 The department of revenue and the economic development 7 authority shall adopt rules pursuant to chapter 17A to 8 administer and interpret this chapter. 9 Sec. 4. EFFECTIVE DATE. This Act, being deemed of immediate 10 importance, takes effect upon enactment. 11 Sec. 5. APPLICABILITY. This Act applies to all of the 12 following approved before, on, or after the effective date of 13 this Act, to the extent provided, received, or claimed by a 14 company on or after the effective date of this Act: 15 1. Tax credits. 16 2. Assistance under section 15.335B. 17 3. Sales tax exemptions or refunds under chapter 423. 18 4. Property tax credits, exemptions, including but not 19 limited to exemptions under chapter 427, rebates, refunds, 20 reimbursements, or grants for property taxes paid. 21 5. Any other special benefits to be provided by a 22 governmental entity to a company that is not otherwise 23 available to the general public. 24 EXPLANATION 25 The inclusion of this explanation does not constitute agreement with 26 the explanation’s substance by the members of the general assembly. 27 This bill relates to the ability of elected officials to 28 access and utilize certain internet sites. 29 The bill creates new Code chapter 554E. The bill adds 30 several new defined terms to the Code chapter, including 31 “company”, “elected official”, “expressive merchandise”, 32 “governmental entity”, “massive online marketplace”, “massive 33 online video sharing website”, and “massive social networking 34 website”. 35 -3- LSB 2352HV (2) 89 jda/rn 3/ 4

H.F. 830 The bill prohibits a company from intentionally affecting 1 the ability of an elected official to access or utilize 2 the company’s massive online marketplace, massive online 3 video sharing website, or massive social networking website. 4 The bill provides that if the department of revenue or the 5 economic development authority determine that a company has 6 violated this prohibition, the company shall be prohibited 7 from receiving from a governmental entity any future tax 8 credits or other special benefits until the department or the 9 authority determine the company is no longer in violation of 10 the prohibition. 11 The bill establishes that nothing in the new Code chapter 12 shall be construed to prohibit a company from restricting the 13 ability of a citizen of this state to interact with content 14 on the company’s massive online marketplace, massive online 15 video sharing website, or massive social networking website 16 if the content violates the policies of the massive online 17 marketplace, massive online video sharing website, or massive 18 social networking website. 19 The bill requires the department and the authority to make 20 available on their internet sites a system to allow elected 21 officials to report potential violations of the new Code 22 chapter. Additionally, the bill requires the department and 23 the authority to adopt rules to administer and interpret the 24 new Code chapter. 25 The bill takes effect upon enactment and applies to tax 26 credits and other assistance that were approved before, on, or 27 after the effective date of the bill, to the extent that they 28 are provided or claimed on or after the effective date of the 29 bill. 30 -4- LSB 2352HV (2) 89 jda/rn 4/ 4