Online dating/excise tax

AN ACT Relating to generating resources to combat domestic 1
violence by imposing an excise tax on owners of online dating 2
applications; adding a new chapter to Title 82 RCW; and providing an 3
effective date. 4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:5
NEW SECTION. Sec. 1. The definitions in this section apply 6
throughout this chapter unless the context clearly requires 7
otherwise.8
(1) "Online dating application" means a website, application, or 9
internet-based service that allows users to register a free or paid 10
account or profile for the primary purpose of matching with other 11
users in pursuit of romantic relationships or social connections.12
(2) "Owner" means a business entity that exists for the primary 13
purpose of engaging in commercial activity for profit and has 50 14
percent or more ownership of an online dating application that has 15
Washington resident individuals as free or paid users or members.16
(3) "Resident individual" means a person who resides in 17
Washington and is identifiable as such by personal information 18
provided by the person to the owner during the registration process 19
for the application such as the person's primary address or IP 20
H-2104.1
HOUSE BILL 2071
State of Washington 69th Legislature 2025 Regular Session
By Representatives Davis and Scott
Read first time 04/08/25. Referred to Committee on Finance.
p. 1 HB 2071
address. "Resident individual" does not include a person temporarily 1
located in Washington. 2
NEW SECTION. Sec. 2. (1) There is levied and collected a 3
monthly excise tax upon each owner of an online dating application.4
(2) The tax under this chapter is imposed on an owner of an 5
online dating application and is based on the number of resident 6
individuals that are both free and paid users or members of an online 7
dating application each month, as reported by the owner to the 8
department. The rate of the tax is $1 per resident individual member 9
per month. 10
(3) If the application is not accessed by the resident individual 11
for 24 consecutive months, the account is considered abandoned and is 12
not taxable. 13
(4) Taxes collected under this chapter must be deposited into the 14
domestic violence services account created under section 4 of this 15
act. 16
NEW SECTION. Sec. 3. (1) Except as otherwise provided by law 17
and to the extent not inconsistent with this chapter, chapter 82.32 18
RCW applies to the administration of taxes imposed under this 19
chapter.20
(2) The department may adopt rules for administering the tax 21
under this chapter. 22
(3) An owner must maintain records necessary as required by the 23
department, including records that allow the department to determine 24
the number of resident individual members of the online dating 25
application per month. 26
(4) An owner must file a monthly return as required by the 27
department. 28
(5) An owner of an online dating application that pays the tax 29
imposed under section 2 of this act in a given month must file a 30
return in subsequent months until it reports no tax liability for 12 31
consecutive months. 32
NEW SECTION. Sec. 4. The domestic violence services account is 33
created in the state treasury. All receipts paid from the tax imposed 34
in this chapter must be deposited in the account. Moneys in the 35
account may be spent only after appropriation. Expenditures from the 36
account may be used only for domestic violence intervention treatment 37
p. 2 HB 2071
and transfers to the crime victim and witness assistance account in 1
RCW 7.68.047. 2
NEW SECTION. Sec. 5. Sections 1 through 4 and 6 of this act 3
constitute a new chapter in Title 82 RCW.4
NEW SECTION. Sec. 6. This act takes effect January 1, 2026.5
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p. 3 HB 2071