United States of America: First semiannual reporting deadline comes into force for Bill on requiring disclosure of certain social media terms of service (S895B)
Description
First semiannual reporting deadline comes into force for Bill on requiring disclosure of certain social media terms of service (S895B)
On 1 January 2026, pursuant to General Business Law (GBS) Section 1102(2)(b) established by Chapter 640 adding Article 42 from Senate Bill S895B, covered social media companies operating in New York with gross annual revenue over 100 million must file the first semiannual terms-of-service report with the Office of the Attorney General (OAG), covering activity in the third quarter (Q3) of 2025; the report must state whether and how the terms of service define hate speech or racism, extremism or radicalisation, disinformation or misinformation, harassment, and foreign political interference, and must disclose moderation practices, user reporting and appeal mechanisms, and disaggregated statistics on flagged and actioned content; a second initial report covering the fourth quarter (Q4) of 2025 is due by 1 April 2026, after which reports are due on 1 April and 1 October each year in accordance with GBS Section 1102(2)(a); reports are published in a public searchable repository by the OAG; non-compliance is subject to civil penalties up to United States dollars (USD) 15'000 per violation per day with a 30-day cure period under GBS Section 1103.
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