Congress requires ISPs to provide notice to their customers of filtering technology and other parental controls. A provision of COPA requires interactive service providers to provide to customers notice about “parental control protections (such as computer hardware, software, or filtering services) are commercially available that may assist the customer in limiting access to material that is harmful to minors”. [47 U.S.C. § 230(d)] There are, however, no enforcement provisions to this section.
In addition, the tax moratorium does not apply to ISPs unless they offer to their new customers, either for a fee or a no charge, "screening software that is designed to permit the customer to limit access to material on the Internet that is harmful to minors." [The Internet Tax Freedom Act, Sec. 1101(f)] See also restriction of tax moratorium for commercial websites that offer content harmful to minors.
The Internet Tax Freedom Act, Title XI of P.L. 105-277, the Omnibus Appropriations Act of 1998, as amended by Internet Tax Nondiscrimination Act passed, Nov. 15, 2001, codified as 47 U.S.C. § 151 note.
(f) Additional Exception to Moratorium.--
(1) In general.--Subsection (a) shall also not apply with respect to an Internet access provider, unless, at the time of entering into an agreement with a customer for the provision of Internet access services, such provider offers such customer (either for a fee or at no charge) screening software that is designed to permit the customer to limit access to material on the Internet that is harmful to minors.
(2) Definitions.--In this subsection:
(A) Internet access provider.--The term ``Internet access provider'' means a person engaged in the business of providing a computer and communications facility through which a customer may obtain access to the Internet, but does not include a common carrier to the extent that it provides only telecommunications services.
(B) Internet access services.--The term ``Internet access services'' means the provision of computer and communications services through which a customer using a computer and a modem or other communications device may obtain access to the Internet, but does not include telecommunications services provided by a common carrier.
(C) Screening software.--The term ``screening software'' means software that is designed to permit a person to limit access to material on the Internet that is harmful to minors.
(3) Applicability.--Paragraph (1) shall apply to agreements
for the provision of Internet access services entered into on or after the date that is 6 months after the date of enactment of this Act.