Bill > SB5799

This bill establishes a new business and occupation (B&O) tax on social media platforms starting January 1, 2026, with the primary goal of funding youth behavioral health initiatives. The bill is motivated by concerns about the impact of social media on youth mental health, citing a surgeon general's advisory that teens who spend over three hours daily on social media face double the risk of mental health problems. The additional tax will be 0.4% of gross income for social media platforms, with exemptions for nonprofit organizations. The collected funds will be deposited into a newly created youth behavioral health account, which can only be used to support behavioral health services for individuals from prenatal to age 25, including a telebehavioral health services pilot program for school-aged youth and funding for a children and youth multisystem care coordinator. The bill defines a social media platform as a website or application that allows users to create accounts, interact socially, and share various types of content, while specifically excluding services like email, online gaming, and technical support. The legislation aims to address the growing mental health challenges faced by young people in Washington state, particularly those related to social media use.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=5799&Year=2025&Initiative=false