Assessing employers for their workers' health care costs paid by the state.

HB 2300 requires large Washington employers (with 500+ total workers in the state during a quarter) to reimburse the state for health care costs paid through public programs like Apple Health for their workers. Employers must pay an assessment based on the state's per-person cost for each worker enrolled in medical assistance programs who is under 65 years old. This applies to most employers, but excludes those already providing health coverage to all workers or seasonal businesses meeting specific criteria. The program aims to preserve public health funding by shifting costs to employers whose workers rely on state-funded care, with payments due quarterly starting in 2027.