This bill introduces a new excise tax on owners of online dating applications in Washington State, aimed at generating resources to combat domestic violence. It defines key terms such as "online dating application," "owner," and "resident individual," establishing a framework for the tax. The tax is set at $1 per resident individual user, both free and paid, and is applicable monthly. If a user does not access their account for 24 consecutive months, the account is deemed abandoned and is not subject to the tax. The revenue generated from this tax will be deposited into a newly created Domestic Violence Services Account, which will fund domestic violence intervention treatment and related services.

Additionally, the bill outlines the administrative procedures for the tax, including the requirement for owners to maintain records and file monthly returns with the department. It specifies that the provisions of chapter 82.32 RCW will apply to the administration of this tax, and the department has the authority to adopt necessary rules. The act is set to take effect on January 1, 2026, and establishes a new chapter in Title 82 RCW, encompassing all related sections.