Establishes a youth behavioral health account funded by a 0.4% business and occupation tax on social media platforms.

The bill creates a youth behavioral health account funded by an additional 0.4% business and occupation tax on social media platforms. The tax applies to businesses operating social media platforms, excluding those exempt from federal income tax. The account will support behavioral health needs for individuals from prenatal through age 25, fund a pilot program for telebehavioral health services for school-aged youth, and support the governor's office in addressing prenatal through 25 behavioral health care. The tax takes effect January 1, 2026.

Establishes a youth behavioral health account funded by a 0.4% business and occupation tax on social media platforms.

The bill creates a youth behavioral health account funded by an additional 0.4% business and occupation tax on social media platforms. The tax applies to businesses operating social media platforms, excluding those exempt from federal income tax. The account will support behavioral health needs for individuals from prenatal through age 25, fund a pilot program for telebehavioral health services for school-aged youth, and support the governor's office in addressing prenatal through 25 behavioral health care. The tax takes effect January 1, 2026.