ID H0382

Expands the definition of "sexually exploitative material" to include digital, computer-generated, and artificially created images that are indistinguishable from actual children engaged in sexual conduct, or images modified to appear that an identifiable child is engaged in such conduct.

Establishes possession of sexually exploitative material as a felony punishable by up to 10 years imprisonment and $10,000 fine, with enhanced sentences of 3-10 years additional imprisonment when possessing 500+ visual depictions simultaneously.

Increases penalties for distributing sexually exploitative material to up to 30 years imprisonment and $50,000 fine, with enhanced sentences of 5-15 years when distributing 50+ depictions within 30 days.

Provides immunity from criminal liability for law enforcement officers acting in good faith during official duties related to sexual exploitation of children investigations.

Authorizes the Attorney General to establish and operate an Internet Crimes Against Children (ICAC) unit with statewide investigative and prosecutorial authority, including power to designate ICAC task force agents with peace officer powers throughout the state.