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.

SB 5799 creates a youth behavioral health account funded by a 0.4% business and occupation tax on social media platforms' gross income in Washington State, effective January 2026. The tax applies to companies operating social media platforms (defined as services enabling user interaction and content sharing), excluding email, gaming, or non-profits. Funds will support three specific programs: telebehavioral health pilot services for school-aged youth, the governor's children and youth multisystem care coordinator, and implementation of the Washington Thriving prenatal-through-25 behavioral health strategic plan. The bill directly affects social media companies operating in Washington, directing tax revenue exclusively toward youth behavioral health services for individuals aged prenatal to 25.