The proposed bill establishes a youth behavioral health account funded by an additional business and occupation tax on social media platforms, set to take effect on January 1, 2026. The legislation recognizes the significant impact of social media on the mental health of young people, citing findings from the Surgeon General and the Washington State Department of Health that highlight the risks associated with excessive social media use among youth. The funds generated from this tax will be allocated to support various initiatives, including telebehavioral health services for school-aged youth, coordination of care for children and youth, and addressing behavioral health needs for individuals from prenatal stages through age 25.

Specifically, the bill imposes a 0.4 percent tax on the gross income of businesses operating social media platforms, with exemptions for certain nonprofit organizations. The newly created youth behavioral health account will receive all tax receipts and will be used exclusively for designated behavioral health services and programs. The bill also clarifies the definition of a "social media platform" and outlines the types of services that are excluded from this definition, ensuring that the tax is applied appropriately. Additionally, it states that certain existing laws do not apply to this act, reinforcing its unique provisions.