CO HB1327

Creates the Large Employer Health-Care Support Enterprise to impose a $2,300 annual fee per "supported worker" on employers with 500 or more workers enrolled in Medicaid, beginning with the 2027 calendar year

Defines "supported worker" as an employee receiving state medical assistance benefits (Medicaid) after their first 60 days of employment, excluding workers under 18 and seasonal workers

Exempts employers who provide affordable health coverage to all workers working 20+ hours per week, as well as franchisees, nonprofits, public employers, and employers with collective bargaining agreements that include health coverage

Revenue funds medical assistance benefits for working-age adults on Medicaid and increases provider reimbursement rates, with the enterprise capped at receiving $100 million in its first five fiscal years

Large employers who fail to pay the fee or provide required data commit a petty offense and face civil penalties equal to the fee amount per supported worker; the Department of Health Care Policy and Financing must publish an annual report identifying large employers by March 1 each year