Reuters has reported that Sen. Blanche Lincoln, D-Ark., plans to introduce a bill next week that would impose a 25% federal excise tax on transactions with for-profit adult Web sites. The money collected from the tax would be used for law enforcement purposes and to protect children from Internet-related crimes. The bill, labeled the Internet Safety and Child Protection Act of 2005, also proposes new rules for Web sites to verify they do business only with adults.