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.

HB 2038 creates a "youth behavioral health account" funded by a 0.4% tax on the gross income of social media platforms operating in Washington, starting January 2026. The tax applies to platforms defined as services allowing social interaction (like Facebook or TikTok), excluding email, gaming, or review sites. Funds will support telebehavioral health services for school-aged youth, a state coordinator for youth behavioral health, and implementation of a statewide strategic plan for prenatal through age 25 care. The bill explicitly states the tax does not apply to 501(c)(3) non-profits.