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WA SB5799
Bill
Status
3/24/2025
Primary Sponsor
Claire Wilson
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AI Summary
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Imposes an additional 0.4% business and occupation tax on social media platforms beginning January 1, 2026, with an exemption for 501(c)(3) nonprofit organizations.
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Creates the Youth Behavioral Health Account in the state treasury to receive all tax revenue, which may only be spent after appropriation.
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Funds behavioral health services for individuals prenatal through age 25, as identified by the Washington Thriving Prenatal Through 25 Behavioral Health Strategic Plan and the Children and Youth Behavioral Health Work Group.
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Supports the Health Care Authority's pilot program for telebehavioral health services for school-aged youth and the children and youth multisystem care coordinator in the Governor's Office.
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Defines "social media platform" as websites or apps allowing users to register accounts and create, share, or view content; excludes email, direct messaging, online gaming, product reviews, and technical support services.
Legislative Description
Establishing the youth behavioral health account and funding the account through the imposition of a business and occupation additional tax on the operation of social media platforms.
Last Action
By resolution, reintroduced and retained in present status.
1/12/2026