This bill creates the "apple health corporate assessment program," a new state program administered by the Health Care Authority in partnership with the Department of Employment Security that is added as a new chapter in Title 74 RCW and amends RCW 74.09.053. It requires employers who employed 500 or more workers in Washington in a reported quarter to reimburse the state for the state portion of per-capita costs of health benefits for workers under age 65 who were enrolled in medical assistance (Apple Health) during that quarter. The Health Care Authority establishes and publishes a quarterly "assessment value" and the Department of Employment Security calculates and notifies employers of their assessment (number of identified workers multiplied by the assessment value), with payment due within 30 days and all payments for a quarter required within three calendar quarters of notification. The bill creates procedures and penalties for nonpayment and enforcement: escalating civil penalties for late payment (5% first month, 10% second, 20% third month or part thereof), interest of 1% per month, possible suspension of eligibility for tax preferences under Titles 82 and 84 and for state funds for up to five years, administrative hearings under chapter 34.05 RCW, and civil recovery actions by the Attorney General to collect assessments, penalties, and interest. It also creates an "apple health corporate assessment account" in the state treasury where employer payments and penalties are deposited; those funds may be spent only after appropriation to reimburse the authority for the cost of purchasing covered health care services. The act adds a new anti‑retaliation and anti‑discrimination section to chapter 49.60 RCW, prohibits employers from taking adverse actions against workers or applicants who inquire about, apply for, enroll in, or cooperate with medical assistance programs, and provides an enforcement path: complaints to the Human Rights Commission (filed within six months), commission investigation and possible suit, and a private civil cause of action for aggrieved workers. Courts may award statutory damages of $5,000 (or greater), injunctive relief, reinstatement or hiring with back pay, actual damages, and award costs and reasonable attorneys’ and expert witness fees to prevailing plaintiffs. The bill also requires agency collaboration and data sharing to identify enrolled workers, directs the Health Care Authority to report annually to the Legislature by November 15 (including employer lists beginning with the 2027 report), includes a severability clause, and makes parts inoperable to the extent they conflict with federal requirements for federal funds. Important text is missing from the provided extracts: the full language of section 6 establishing the account and deposit details, the remainder of the truncated language in section 4, the specific procedure the authority will use to set and publish the assessment value, and which agencies are responsible for seasonal‑employer determinations.

If enacted, large Washington employers (those with 500 or more employees in the state, including franchisors meeting that threshold) will start facing quarterly charges tied to how many of their workers under 65 are enrolled in Apple Health beginning mid‑2027. Those assessments, set each quarter using the state’s per‑person Medicaid cost, must be paid promptly or face escalating monthly penalties, interest, possible suspension of state tax preferences or state funding for up to five years, and collection actions by the Attorney General. Employers that already cover or reimburse health care for all their workers who are on Apple Health and certain seasonal employers are exempt, but most covered employers should expect new cash outflows, added administrative work to respond to notices and appeals, and potential reputational risk because the health authority’s annual report will identify employers subject to assessments and penalties. The Health Care Authority and the Employment Security Department will take on new duties to identify enrollees, set the assessment value, notify employers, collect payments, and report data, while the Human Rights Commission, Department of Social and Health Services, and courts will handle discrimination complaints and enforcement; workers will gain stronger anti‑retaliation protections and can seek statutory damages (at least $5,000), reinstatement, or back pay. Key implementation details remain unclear from the available text, including exactly how the assessment value will be determined, which agencies will make seasonal‑employer determinations, and the full provisions for the account receiving payments.