Health and Taxation - Digital Social Media Services and the Mental Health Care Fund for Children and Youth

Summary

The bill would establish a special, non‑lapsing Mental Health Care Fund for Children and Youth and fund it with a new gross‑revenues tax on digital social‑media services that meet certain size thresholds. Companies that earn at least $500 million globally or have over 1 million monthly U.S. users would pay a tiered rate of 5%, 7.5% or 10% on the portion of their revenue generated in Maryland. The revenue would first cover the tax’s administrative costs, with the remainder deposited into the fund to improve access to mental‑health care for Maryland’s children and youth.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Hearings

• Ways and Means — Bill Hearing
  Ways and Means · Feb 12, 2026

History

1. Jan 23, 2026Hearing 2/12 at 1:00 p.m.
2. Jan 23, 2026First Reading Ways and Means

Sponsors

• Martinez · sponsor
• Acevero
• Young

Bill text

Opens the legislature’s own copy.

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