| Last Version Text |
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<ns0:Id>20250AB__079698AMD</ns0:Id>
<ns0:VersionNum>98</ns0:VersionNum>
<ns0:History>
<ns0:Action>
<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2025-02-18</ns0:ActionDate>
</ns0:Action>
<ns0:Action>
<ns0:ActionText>AMENDED_ASSEMBLY</ns0:ActionText>
<ns0:ActionDate>2025-03-28</ns0:ActionDate>
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<ns0:LegislativeInfo>
<ns0:SessionYear>2025</ns0:SessionYear>
<ns0:SessionNum>0</ns0:SessionNum>
<ns0:MeasureType>AB</ns0:MeasureType>
<ns0:MeasureNum>796</ns0:MeasureNum>
<ns0:MeasureState>AMD</ns0:MeasureState>
</ns0:LegislativeInfo>
<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Assembly Member Lowenthal</ns0:AuthorText>
<ns0:Authors>
<ns0:Legislator>
<ns0:Contribution>LEAD_AUTHOR</ns0:Contribution>
<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Lowenthal</ns0:Name>
</ns0:Legislator>
</ns0:Authors>
<ns0:Title>An act to add and repeal Division 11 (commencing with Section 29000) of the Business and Professions Code, and to add and repeal Part 27 (commencing with Section 51000) of Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.</ns0:Title>
<ns0:RelatingClause>taxation, and making an appropriation therefor</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>Social media platforms: advertising: tax.</ns0:Subject>
</ns0:GeneralSubject>
<ns0:DigestText>
<html:p>Existing law imposes various taxes, including a tax on income, the gross receipts from the sale of tangible personal property, and real property.</html:p>
<html:p>This bill would, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, impose a tax on a social media platform provider, as defined, equal to an unspecified percentage of the annual gross receipts derived from the purchase of advertisements for distribution on the provider’s social media platform, as provided.</html:p>
<html:p>This bill would create the Social Media Safety Trust Fund within the State Treasury and would require all moneys raised pursuant to these taxes be deposited into the fund. The bill would establish various accounts within the fund and would
allocate moneys into those accounts for expenditure according to specified purposes, including an Education Account, Mental Health Care Account, Research and Development Account, and Social Services Account. The bill would continuously appropriate the moneys in the fund to administer those provisions. The bill would repeal these provisions on January 1, 2031.</html:p>
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<ns0:DigestKey>
<ns0:VoteRequired>TWO_THIRDS</ns0:VoteRequired>
<ns0:Appropriation>YES</ns0:Appropriation>
<ns0:FiscalCommittee>YES</ns0:FiscalCommittee>
<ns0:LocalProgram>NO</ns0:LocalProgram>
</ns0:DigestKey>
<ns0:MeasureIndicators>
<ns0:ImmediateEffect>NO</ns0:ImmediateEffect>
<ns0:ImmediateEffectFlags>
<ns0:Urgency>NO</ns0:Urgency>
<ns0:TaxLevy>NO</ns0:TaxLevy>
<ns0:Election>NO</ns0:Election>
<ns0:UsualCurrentExpenses>NO</ns0:UsualCurrentExpenses>
<ns0:BudgetBill>NO</ns0:BudgetBill>
<ns0:Prop25TrailerBill>NO</ns0:Prop25TrailerBill>
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<ns0:Bill id="bill">
<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
<ns0:BillSection id="id_8EC4A7E7-F126-4320-9595-39DE21513161">
<ns0:Num>SECTION 1.</ns0:Num>
<ns0:Content>
<html:p>The Legislature finds and declares all of the following:</html:p>
<html:p>
(a)
<html:span class="EnSpace"/>
The Tenth Amendment to the United States Constitution reserves to the states all powers not delegated to the federal government, including the authority to regulate taxation and commerce within their borders.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
A social media platform subject to taxation under this act directly contributes to economic, social, and
regulatory burdens on the state, including, but not limited to, all of the following:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
Public health and safety concerns, including increased costs related to law enforcement, mental health interventions, educational services, and consumer protection.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
Regulatory compliance burdens, including the need for additional oversight and enforcement to mitigate harms caused by the social media platform.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
Economic and infrastructure costs, including increased reliance on publicly funded resources to counteract adverse effects generated by the social media platform.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
The United States Supreme Court has upheld state taxation authority on commerce that has a substantial nexus to the state and recognized that states have the power to impose taxation on
out-of-state businesses if there is sufficient connection to the state’s economy, regulatory framework, or public interest.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
Social media advertising constitutes a distinct service that is exclusive to digital platforms and cannot be replicated by traditional media, as it relies on proprietary algorithmic targeting and ongoing user data aggregation, which make it fundamentally different from any other advertising medium, including traditional print, television, radio, and outdoor advertising. Because the tax applies broadly to in-state social media advertising transactions, it is not a discriminatory tax on internet-based commerce, but rather a neutral, service-specific sales tax that ensures fair contribution to the regulatory and economic costs imposed on the state.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
Accordingly, the state retains its sovereign authority to impose a sales tax on the specified
internet-based social media platform, as this taxation is a lawful exercise of the state’s taxation power to mitigate the financial and social costs imposed on the people of California through a unique, distinct service.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
Dangers including cyberbullying, human trafficking, fraud, illegal drug distribution, sexual harassment, sexual assault, self-harm, anxiety, depression, and violence that are caused, perpetrated, facilitated, or exacerbated through the use of social media platforms have caused significant and pervasive harm to California residents under 18 years of age. California taxpayers have incurred substantial costs in attempts to address these harms through numerous responses, including social work, mental health support, health care, and law enforcement.
</html:p>
<html:p>
(g)
<html:span class="EnSpace"/>
It is the intent of the Legislature to establish a program for the purposes of promoting, supporting, and
improving the protection, resilience, and recovery from the harms caused, facilitated, or exacerbated by adolescent social media use. It is the intent of the Legislature that these purposes be accomplished through the support of existing and new resources and programs emphasizing awareness, education, social services, health care, and research.
</html:p>
</ns0:Content>
</ns0:BillSection>
<ns0:BillSection id="id_88054E72-948F-4C58-B4E8-E2828D6E0638">
<ns0:Num>SEC. 2.</ns0:Num>
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Division 11 (commencing with Section 29000) is added to the
<ns0:DocName>Business and Professions Code</ns0:DocName>
, to read:
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<ns0:Fragment>
<ns0:LawHeading id="id_72AE06AB-85F7-4A37-B491-277DF1BE8279" type="DIVISION">
<ns0:Num>11.</ns0:Num>
<ns0:LawHeadingVersion id="id_071BD6B6-6160-420E-8410-5B045C624D75">
<ns0:LawHeadingText>Social Media Platform Advertising</ns0:LawHeadingText>
</ns0:LawHeadingVersion>
<ns0:LawHeading id="id_4BBCBCA8-9FF8-4289-A1E4-0FAB5BDAAFD7" type="CHAPTER">
<ns0:Num>1.</ns0:Num>
<ns0:LawHeadingVersion id="id_1796832A-619F-4ADD-97F8-CDCB7233F1E0">
<ns0:LawHeadingText>General Provisions and Definitions</ns0:LawHeadingText>
</ns0:LawHeadingVersion>
<ns0:LawSection id="id_6F5B9AA5-95B7-4285-935B-E9BCA32A3AC7">
<ns0:Num>29000.</ns0:Num>
<ns0:LawSectionVersion id="id_01174843-915E-441A-B563-349C82872709">
<ns0:Content>
<html:p>This division shall be known as the California Social Media Accountability Act.</html:p>
</ns0:Content>
</ns0:LawSectionVersion>
</ns0:LawSection>
<ns0:LawSection id="id_1C697270-60CD-4708-A3DA-C3204970C804">
<ns0:Num>29010.</ns0:Num>
<ns0:LawSectionVersion id="id_91F776BC-C5CB-43AD-8CE3-A94670269977">
<ns0:Content>
<html:p>For purposes of this division:</html:p>
<html:p>
(a)
<html:span class="EnSpace"/>
“Social media platform” means a public or semipublic internet-based service or application that has users in California and that meets both of the following criteria:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
(A)
<html:span class="EnSpace"/>
A substantial function of the service or application is to connect users in order to allow users to interact socially with each other within the service or application.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
A service or application that provides email or direct messaging services shall not be considered to meet this criterion on the basis of that function alone.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
The
service or application allows users to do all of the following:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
Construct a public or semipublic profile for purposes of signing into and using the service or application.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
Populate a list of other users with whom an individual shares a social connection within the system.
</html:p>
<html:p>
(C)
<html:span class="EnSpace"/>
Create or post content viewable by other users, including, but not limited to, on message boards, in chat rooms, or through a landing page or main feed that presents the user with content generated by other users.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
“Fund” means the Social Media Safety Trust Fund established pursuant to Section 29100.
</html:p>
</ns0:Content>
</ns0:LawSectionVersion>
</ns0:LawSection>
</ns0:LawHeading>
<ns0:LawHeading id="id_FA4A100A-5418-4E5A-B9BB-AF981096D5DB" type="CHAPTER">
<ns0:Num>2.</ns0:Num>
<ns0:LawHeadingVersion id="id_D5CD537F-5CD4-45DC-BA65-799CB70E8DD6">
<ns0:LawHeadingText>Social Media Safety Accountability Program</ns0:LawHeadingText>
</ns0:LawHeadingVersion>
<ns0:LawSection id="id_CF6563BF-F387-4697-9678-41DFF2111525">
<ns0:Num>29100.</ns0:Num>
<ns0:LawSectionVersion id="id_958320DF-FC58-4467-8553-3A428293A80B">
<ns0:Content>
<html:p>The Social Media Safety Trust Fund is hereby created within the State Treasury. Notwithstanding Section 13340 of the Government Code, all moneys in the fund are hereby continuously appropriated without regard to fiscal year to administer this division. All costs to implement this division shall be paid from moneys deposited into the fund.</html:p>
</ns0:Content>
</ns0:LawSectionVersion>
</ns0:LawSection>
<ns0:LawSection id="id_94E0C817-292C-44B8-8E84-51F37DA205C7">
<ns0:Num>29110.</ns0:Num>
<ns0:LawSectionVersion id="id_88455323-043E-49EC-B2A6-A15D745EACB2">
<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
The fund shall consist of moneys collected pursuant to the taxes imposed by Part 27 (commencing with Section 51000) of Division 2 of the Revenue and Taxation Code.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
All grants, gifts, or bequests of money made to or for the benefit of the fund from public or private sources to be used for social media safety programs shall be deposited in the fund and expended for the specific purpose for which the grant, gift, or bequest was made in compliance with this division.
</html:p>
</ns0:Content>
</ns0:LawSectionVersion>
</ns0:LawSection>
<ns0:LawSection id="id_3C1FB6A5-4BFE-4B43-954C-106B799958BA">
<ns0:Num>29120.</ns0:Num>
<ns0:LawSectionVersion id="id_042DDBD4-8DEB-4C75-BBC6-EFF75F8A3A68">
<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
Moneys in the fund shall be allocated to the following separate accounts, which are hereby established within the fund, for expenditure according to the following formula:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
____ percent shall be deposited into the Education Account for expenditures to ensure the public is educated on how to mitigate the risks of adolescent social media platform use, including, but not limited to, the delivery of evidenced-based social media platform safety curriculum to children, caregivers, and educators. Upon appropriation by the Legislature, the Superintendent of Public Instruction may provide grants from the Education Account to school districts or elementary or secondary schools to support these purposes. Grant funds may be used by grantees to
contract with entities specializing in the delivery of social media platform safety educational services.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
____ percent shall be deposited into the Mental Health Care Account for expenditures to ensure that children and their caregivers receive appropriate mental health care services and support for mental health risks associated with adolescent social media platform use, including, but not limited to, anxiety, depression, eating disorders, and self-harm. Upon appropriation by the Legislature, the State Public Health Officer may provide grants from the Mental Health Care Account to any entity employing a duly licensed mental health care provider to support these purposes.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
____ percent shall be deposited into a Research and Development Account for expenditures to ensure that research of best practices for all programs and services relating to adolescent social media safety
and to advance the public’s understanding of social media platform safety and expenditures to ensure development of technology to protect children from the dangers associated with social media platform use. Upon appropriation by the Legislature, the State Public Health Officer may provide grants to any entity conducting research or development of this type.
</html:p>
<html:p>
(4)
<html:span class="EnSpace"/>
____ percent shall be deposited into a Social Services Account for expenditures to ensure that children harmed through using social media platforms, including, but not limited to, cyberbullying, sexual predation, and human trafficking, receive appropriate social services and at-risk youth, including, but not limited to, foster youth receive appropriate social services to prevent, mitigate, and respond to harms relating to adolescent social media platform use. Upon appropriation by the Legislature, the Director of Social Services may provide grants to any entity providing these
services.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
Any moneys appropriated to any of these accounts that are not encumbered or expended within the period prescribed by Section 16304 of the Government Code shall, together with the accrued interest on the amount, revert to and remain in the same account for the next fiscal period.
</html:p>
</ns0:Content>
</ns0:LawSectionVersion>
</ns0:LawSection>
<ns0:LawSection id="id_EFA895B5-A644-4C62-ACED-687A7752DACC">
<ns0:Num>29130.</ns0:Num>
<ns0:LawSectionVersion id="id_8DEA61F0-F01A-431C-9D32-DB6A7FE8A0BC">
<ns0:Content>
<html:p>This division shall remain in effect only until January 1, 2031, and as of that date is repealed.</html:p>
</ns0:Content>
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</ns0:LawSection>
</ns0:LawHeading>
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</ns0:BillSection>
<ns0:BillSection id="id_17F5849C-478C-4FAD-AC0C-79AD1AD344BA">
<ns0:Num>SEC. 3.</ns0:Num>
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Part 27 (commencing with Section 51000) is added to Division 2 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
, to read:
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<ns0:Fragment>
<ns0:LawHeading id="id_0078E059-E722-453C-974C-D98431C232C8" type="PART">
<ns0:Num>27.</ns0:Num>
<ns0:LawHeadingVersion id="id_A059448D-051A-451F-B440-5AA49DACC4F5">
<ns0:LawHeadingText>Social Media Platform Advertising Tax Law</ns0:LawHeadingText>
</ns0:LawHeadingVersion>
<ns0:LawHeading id="id_102A8016-B3B3-4316-8C68-2578D2910440" type="CHAPTER">
<ns0:Num>1.</ns0:Num>
<ns0:LawHeadingVersion id="id_503A7D4A-90DE-48D6-A7CF-14796681285D">
<ns0:LawHeadingText>General Provisions and Definitions</ns0:LawHeadingText>
</ns0:LawHeadingVersion>
<ns0:LawSection id="id_B4B8271F-F565-4B50-BF22-90C6D2A09651">
<ns0:Num>51000.</ns0:Num>
<ns0:LawSectionVersion id="id_7EDE8277-C36F-4A4B-AA81-A58D89DF4850">
<ns0:Content>
<html:p>For purposes of this part:</html:p>
<html:p>
(a)
<html:span class="EnSpace"/>
“Advertisement” means a paid message or posting, including video, text, illustration, or audio, which is rendered in exchange for consideration and is disseminated by a social media platform provider by means of a social media platform in any manner, for the purpose of inducing, or which is likely to induce, directly or indirectly, the purchase of a commercial product or service.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
“Social media platform” or “platform” means a public or semipublic internet-based service or application that has users in California and that meets both of the following criteria:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
(A)
<html:span class="EnSpace"/>
A
substantial function of the service or application is to connect users in order to allow users to interact socially with each other within the service or application.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
A service or application that provides email or direct messaging services shall not be considered to meet this criterion on the basis of that function alone.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
The service or application allows users to do all of the following:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
Construct a public or semipublic profile for purposes of signing into and using the service or application.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
Populate a list of other users with whom an individual shares a social connection within the system.
</html:p>
<html:p>
(C)
<html:span class="EnSpace"/>
Create or post content viewable by other users, including, but not limited
to, on message boards, in chat rooms, or through a landing page or main feed that presents the user with content generated by other users.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
“Social media platform provider” or “provider” means a person who, for commercial purposes in or affecting commerce, provides, manages, operates, or controls a social media platform.
</html:p>
</ns0:Content>
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</ns0:LawSection>
<ns0:LawSection id="id_E485A4C6-4D81-48AA-942C-87C32350D30F">
<ns0:Num>51010.</ns0:Num>
<ns0:LawSectionVersion id="id_F5EFD01F-A4C8-42F3-BDBB-F9B3EC97E673">
<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
All moneys raised pursuant to the taxes imposed by Section 51100 shall be deposited in the Social Media Safety Trust Fund, established pursuant to Division 11 (commencing with Section 29000) of the Business and Professions Code.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
All moneys raised pursuant to taxes imposed by Section 51100 shall be appropriated and expended only for the purposes expressed in the Social Media Safety Accountability Act (Division 11 (commencing with Section 29000) of the Business and Professions Code) and shall be used only for new services or to supplement existing levels of service and not to fund up to preexisting levels of service. No moneys in the Social Media Safety Trust Fund shall be used to supplant state General Fund money for any
purpose.
</html:p>
</ns0:Content>
</ns0:LawSectionVersion>
</ns0:LawSection>
</ns0:LawHeading>
<ns0:LawHeading id="id_5D59707E-A838-4171-B52F-7ED3C0E85ADF" type="CHAPTER">
<ns0:Num>2.</ns0:Num>
<ns0:LawHeadingVersion id="id_1E9CC275-2190-4FDE-B41E-0570CA8C2BB1">
<ns0:LawHeadingText>Imposition of Tax</ns0:LawHeadingText>
</ns0:LawHeadingVersion>
<ns0:LawSection id="id_7D1BE443-30C5-41C5-8C26-682434AF2714">
<ns0:Num>51100.</ns0:Num>
<ns0:LawSectionVersion id="id_FD06FFA5-ED69-4A52-95B3-B2C637E64000">
<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
For taxable years beginning on or after January 1, 2026, and before January 1, 2031, in addition to the taxes imposed under Part 11 (commencing with Section 23001), a tax is hereby imposed on a social media platform provider equal to ____ percent of the annual gross receipts derived from the purchase of advertisements for distribution on the provider’s social media platform.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
The gross receipts used to calculate the amount of tax due under subdivision (a) shall include only purchases that originate in California or purchases for advertisements distributed to persons residing in California.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
The gross receipts used to calculate the amount of tax due under
subdivision (a) shall not include the cost of advertising services that the social media platform provider refunds either in cash or credit.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
The gross receipts used to calculate the amount of tax due under subdivision (a) shall not include purchases that meet either of the following criteria:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
The purchaser is a nonprofit organization that qualifies for exempt status under Section 501(c)(3) of the United States Internal Revenue Code of 1986.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
The purchaser’s aggregate gross payments to the social media platform provider for advertisements within the calendar year has not exceeded one hundred thousand dollars ($100,000).
</html:p>
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<ns0:LawSection id="id_D292F05B-41CD-48D6-AF0C-A358624E6BDD">
<ns0:Num>51110.</ns0:Num>
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<ns0:Content>
<html:p>This part shall remain in effect only until January 1, 2031, and as of that date is repealed.</html:p>
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<ns0:Num>SEC. 4.</ns0:Num>
<ns0:Content>
<html:p>Nothing in this act is intended to infringe upon any right to exercise free expression protected under the First Amendment to the United States Constitution or under Section 2 of Article I of the California Constitution.</html:p>
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|