This bill establishes a new excise tax on owners of online dating applications in Washington State to generate resources for combating domestic violence. It defines key terms such as "online dating application," "owner," and "resident individual," and imposes a monthly tax of $1 for each resident individual who is a user or member of the application. The tax is applicable only if the application is accessed by the resident individual within a 24-month period; otherwise, the account is deemed abandoned and not taxable. The collected taxes 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 requirements for tax collection, including the need for owners to maintain records and file monthly returns with the department. The provisions of chapter 82.32 RCW will apply to the administration of these taxes, and the department is authorized to adopt necessary rules. The act is set to take effect on January 1, 2026, and constitutes a new chapter in Title 82 RCW.