This bill establishes 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," 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 account is active, with provisions for accounts that have not been accessed for 24 consecutive months to be considered abandoned and thus not taxable. The collected taxes will be deposited into a newly created domestic violence services account, which will fund intervention treatment and support for crime victims.

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 legislation also allows the department to adopt rules for tax administration and specifies that the new chapter will take effect on January 1, 2026. Overall, the bill aims to provide a financial mechanism to support domestic violence services through a targeted tax on online dating platforms.