WA HB2038

Imposes a 0.4% additional business and occupation tax on social media platform operators beginning January 1, 2026, with an exemption for 501(c)(3) nonprofit organizations

Creates the Youth Behavioral Health Account in the state treasury to receive all tax revenues, with funds restricted to behavioral health services for individuals prenatal through age 25

Defines "social media platform" as websites or apps allowing users to register accounts and create, share, or view content socially, excluding email, direct messaging, online gaming, and business review services

Directs funding to three specific areas: the Health Care Authority's telebehavioral health pilot program for school-aged youth, the children and youth multisystem care coordinator in the Governor's office, and needs identified by the Washington Thriving Prenatal Through 25 Behavioral Health Strategic Plan

Cites research showing children spending more than 3 hours daily on social media face double the risk of mental health problems, and Washington's 2023 Healthy Youth Survey showing 40-50% of students in grades 8-12 report problematic internet use