The Findom SHEILD Act Petition

Enact an 80% California State Tax on All Earnings from Online Financial Domination (Findom) Activities

We, the undersigned citizens and taxpayers of the State of California, petition the California State Legislature 
(Assembly and Senate) and Governor Gavin Newsom to immediately introduce and pass legislation imposing an 80% state 
tax on all gross earnings derived from online financial domination (commonly known as “findom”) services.
  
Financial domination consists of individuals (predominantly operating as “dominatrixes” on platforms such as OnlyFans,
Twitter/X, Fansly, LoyalFans, and private Discord/Telegram channels) receiving cash, gifts, tributes, and recurring “drains” 
from paying subscribers with zero tangible goods or services exchanged beyond the psychological dynamic of financial control and 
humiliation. These earnings frequently reach tens or hundreds of thousands of dollars per month, often under-reported or treated as 
ordinary income and taxed at standard California rates.

This activity generates substantial revenue streams that are currently subject only to normal state income tax (up to 13.3% plus any 
local add-ons). We demand that the Legislature create a new category of income and apply a flat 80% California state tax on the entire 
gross amount from all findom-derived earnings before any deductions, effective immediately upon passage. The remaining 20% would still 
allow participants to retain some earnings while directing the overwhelming majority to the California General Fund.
Key reasons:

• Public policy and fairness: Findom monetizes psychological vulnerability and addiction rather than providing a legitimate service. California already applies higher taxes and fees to activities deemed socially harmful (tobacco, alcohol, gambling, cannabis). Findom belongs in this category.
• Revenue generation for California: The findom industry has exploded nationwide, with a significant portion involving California residents as either providers or payers. An 80% state tax would produce immediate, substantial new revenue for the state budget without raising taxes on working families, small businesses, or traditional industries.
• Deterrence: A confiscatory 80% rate sends a clear message that the State of California does not endorse or indirectly subsidize (via lower tax brackets) an industry built on financial exploitation and fetishized economic ruin of often vulnerable subscribers.
• Enforcement: The California Franchise Tax Board (FTB) shall require all platforms facilitating findom transactions involving California residents or operators to report gross receipts under a new dedicated category or schedule. Failure to comply results in platform-level fines and individual civil and criminal penalties under state law.

This is not a ban on consensual adult activity. Participants remain free to engage in findom; they simply surrender 80 cents of every 
dollar earned to the State of California. The modest 20% remainder is more than sufficient for anyone claiming this is legitimate “work.”

We demand swift legislative action. California taxpayers should not indirectly subsidize an industry that extracts wealth through digital 
domination while contributing disproportionately little in return to our state’s schools, infrastructure, and public services.

Facts

• Target: 100,000 signatures
• Goal: Deliver to the California Assembly Committee on Revenue and Taxation, the Senate Committee on Revenue and Taxation, and Governor Gavin Newsom.