WA HB2300

Establishes the "Apple Health Corporate Assessment Program" requiring employers with 500+ workers in Washington to reimburse the state for the cost of providing Medicaid coverage to their employees who are enrolled in medical assistance programs

Assessments are calculated quarterly based on the state's per capita cost of medical assistance, multiplied by the number of the employer's workers enrolled in Medicaid; employers who already provide health care coverage for all their Medicaid-enrolled workers are exempt

Late payment penalties include civil penalties of 5-20% of the assessment due, 1% monthly interest, and suspension of eligibility for state tax preferences and funds for up to five years

Prohibits employer retaliation against workers who enroll in or inquire about Medicaid, with discrimination complaints handled through the Human Rights Commission and civil damages of actual damages or $5,000, whichever is greater

Creates the Apple Health Corporate Assessment Account to fund health care services including physical health, behavioral health, and long-term services for medical assistance enrollees; program begins with the calendar quarter ending June 30, 2027