This bill authorizes qualified counties in Washington to impose a sales and use tax specifically aimed at funding behavioral health diversion programs from the criminal justice system. A new section is added to chapter 82.14 RCW, allowing counties that have an approved behavioral health diversion plan to implement a tax not exceeding 0.1 percent of the selling price or the value of the article used. The tax will be collected from individuals taxable under existing state tax laws during any taxable event within the county. The proceeds from this tax must be allocated to programs designed to prevent individuals with behavioral health needs from entering the criminal justice system or to divert them from it once incarcerated.

The bill outlines specific measures that the tax proceeds should support, including reducing the number of individuals with behavioral health needs facing class C felonies from entering the criminal justice system, increasing diversion efforts, and developing strategies to prevent future competency evaluations for individuals with a history of nonrestorability. Additionally, it emphasizes the need for a strategic plan that addresses housing and case management for those at risk of criminal justice involvement due to significant behavioral health needs. The act is contingent upon taking effect on August 1, 2025.