WA SB6173

Creates a new "apple health employer assessment" on employers who have employees enrolled in Medicaid (Apple Health), calculated as total member months multiplied by 100% of the Medicaid fair share capitation rate

Assessment applies to employers with 100+ employees in Washington state, excluding federal, state, and local governments; for franchises, the franchisor is responsible rather than the franchisee

Employment Security Department collects the assessment quarterly, with DSHS calculating each employer's obligation by March 15th annually and employers notified by April 1st

Revenue deposited into the state health care affordability account to fund premium/cost-sharing assistance programs and health care programs for low-income individuals

Takes effect the calendar year following implementation of federal community engagement (work) requirements under 42 U.S.C. Sec. 1396a in Washington state