Joining a dating app may soon have tax implications in Washington. On April 8, 2025, House Bill 2071 was introduced with the intent of placing a monthly excise tax of $1 per resident user, to be paid by the owner of an âonline dating application.â The revenue generated would be deposited into a state-operated domestic violence services account to fund support and advocacy programs across the state. The proposed tax would be levied on…
Starting the new year off with legislation aimed directly at the pockets of corporate taxpayers, New York has issued a legislative proposal to nearly cut in half corporate taxpayersâ available GILTI exemptions, and at the same time almost double the top corporate franchise tax rate. Senate Bill 953 (âSB953â), pre-filed in the state senate on January 8, 2025, has the potential to significantly increase New York franchise tax exposure for corporations doing business in the…
State legislators have already proposed a number of digital and data tax bills in 2021, some of which are new proposals while others reintroduce proposals from previous legislative sessions. The proposed bills fall into one of three categories: taxes on digital advertising services, taxes (or fees) targeting social media providers, and taxes on the sale or monetization of personal data.  Most of the proposals are in the early stages, but a Maryland bill originally introduced last year is moving closer to a legislative vote on whether to override the governorâs veto.
Washington legislators may introduce a digital advertising tax bill in the stateâs upcoming legislative session. See H-0028.1 (advance copy; not yet introduced). Washingtonâs potential legislation is the latest in a recent trend of digital advertising tax proposals (including in the District of Columbia, Maryland, Nebraska, New York, and West Virginia, none of which have become law as of the date of this blog post).