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

The bill creates a youth behavioral health account funded by an additional business and occupation tax on social media platforms. The tax applies to businesses operating social media platforms, defined as websites or services allowing users to create, share, and view content through accounts or profiles. The tax revenue 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 work of the children and youth multisystem care coordinator. The tax takes effect January 1, 2026.

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

The bill creates a youth behavioral health account funded by an additional business and occupation tax on social media platforms. The tax applies to businesses operating social media platforms, defined as websites or services allowing users to create, share, and view content through accounts or profiles. The tax revenue 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 work of the children and youth multisystem care coordinator. The tax takes effect January 1, 2026.