AN ACT Relating to 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;
Summary
SB 5799 would create a new Youth Behavioral Health Account in the state treasury and dedicate revenue from a new additional business and occupation (B&O) tax on social media platform operators to that account. The bill states legislative findings that social media use is nearly universal among young people and cites concerns about youth mental health, including anxiety, depression, and problematic internet use. It also references existing state efforts to improve children’s behavioral health services and frames the tax as a way to support those efforts.
The account could be used only after appropriation and only for specified purposes: behavioral health needs identified in the state’s prenatal-through-behavioral-health strategic plan, a telebehavioral health pilot program for school-aged youth, and support for the governor’s office work on prenatal-through-age-25 behavioral health care, including children and youth multisystem care coordination and the chief officer of youth behavioral health. The bill defines “social media platform” broadly, but excludes services that primarily provide email, direct messaging, online gaming, business reviews, technical support, academic research, or similar non-social-interaction services. It also exempts organizations already exempt from federal income taxation.
In practical terms, the bill would amend Washington tax law by imposing a new additional B&O tax beginning January 1, 2025, on persons engaged in operating social media platforms. The tax is calculated as a percentage of the business’s gross income taxable under the state’s B&O tax structure, and the resulting receipts would be deposited into the new account. The bill would therefore affect social media companies operating in Washington and create a dedicated funding stream for youth behavioral health programs.
The overall sentiment reflected in the bill text is supportive of intervention and funding for youth mental health, with the legislation presenting social media as a significant contributing factor to behavioral health concerns among children and adolescents. Because there are no committee transcripts or recorded votes provided, there is no direct evidence of debate or formal opposition in the supplied materials. However, the structure of the bill suggests likely policy tension around taxing social media companies, the breadth of the platform definition, and whether the revenue source is appropriately tied to the behavioral health programs it would fund.
Impact
The bill would add a new additional B&O tax on social media platform operators under Washington tax law and create a restricted Youth Behavioral Health Account in the state treasury. It would direct all receipts from the new tax into that account and limit spending to specified youth and prenatal-through-age-25 behavioral health purposes, including telebehavioral health services and related coordination efforts. Social media companies operating in the state would be the primary affected taxpayers, while the health care authority and governor’s office would be among the entities eligible to receive funding support.
Sentiment
The bill’s tone is strongly supportive of expanding youth behavioral health resources and skeptical of the effects of social media on young people. The findings emphasize widespread teen use of social media and cite public health concerns to justify the tax and dedicated funding stream. No votes or committee testimony were provided, so there is no recorded legislative split in the supplied materials, but the bill’s premise suggests a generally pro-public-health framing with likely concern from affected industry stakeholders.
Contention
The main points of contention likely center on the new tax on social media platforms, including whether it is an appropriate funding mechanism, how broadly “social media platform” is defined, and whether the bill could sweep in services that are not traditional social networks. Another likely issue is the policy assumption linking social media use to youth mental health harms, which the bill treats as a basis for taxation and targeted spending. Potential opponents would be social media companies and possibly business groups, while supporters would likely include youth behavioral health advocates and public health-oriented lawmakers.
Crossfiled
AN ACT Relating to 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;
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.
Enacting an excise tax on large operating companies on the amount of payroll expenses above the minimum wage threshold of the additional medicare tax to fund services to benefit Washingtonians and establishing the Well Washington fund account.
Enacting an excise tax on large operating companies on the amount of payroll expenses above the minimum wage threshold of the additional medicare tax to fund services to benefit Washingtonians and establishing the Well Washington fund account.