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 youth mental health, citing findings from the Surgeon General and the Washington State Department of Health that highlight the risks associated with excessive social media use among young people. 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, which can only be used for designated behavioral health services and programs as outlined in the Washington thriving prenatal through 25 behavioral health strategic plan. Additionally, the bill clarifies the definition of a "social media platform" and specifies that certain types of services, such as email and online gaming, are excluded from this definition. The act also states that existing laws under RCW 82.32.805 and 82.32.808 do not apply to this new legislation.