Conservative lawmakers want porn taxes. Critics say they’re unconstitutional.

Critics argue that age verification has never been about protecting children but rather scrubbing porn from the internet. A video leaked in 2024 by the Centre for Climate Reporting showed Russell Vought, a Trump ally and Project 2025 coauthor, calling age verification laws a “back door” tactic to a federal porn ban.

Sites like OnlyFans and Pornhub have brought platform-dependent sex work into the mainstream, but they have also made it easier to police adult entertainers and consumers. As more states begin to implement added tariffs on sex work, creators will bear the brunt of the new laws more than anyone.

The skewed ideology of cultural conservatism that is taking shape under Trump 2.0 wants to punish sexual expression, says Mike Stabile, director of public policy at the Free Speech Coalition, a trade association for the adult industry in the US. “When we talk about free speech, we generally mean the freedom to speak, the ability to speak freely without government interference. But in this case, free also means not having to pay for the right to do so. A government tax on speech limits that right to those who can afford it.”

According to company policy, OnlyFans complies with all tax requirements in the jurisdictions in which it operates. Creators are responsible for their own tax affairs. Pornhub, which is currently blocked in Utah and Alabama, did not respond to a request for comment.

Douek notes that following the Supreme Court’s decision to uphold age-verification laws in Texas, states can legally regulate minors’ access to sexually explicit material, “but a porn tax does nothing to limit minors’ access to this speech—it simply makes it more expensive to provide this content to adults.” A 2022 report from Common Sense Media, a youth advocacy nonprofit, found that 73 percent of teens age 13 to 17 have watched adult content online. Today, young people regularly access NSFW content via social media, on platforms like X and Snap. Last year, a survey by the UK’s Office of the Children’s Commissioner reported that 59 percent of minors are being exposed to porn by accident, primarily via social media, up from 38 percent in 2023.