BILL · 2025–26 SESSION

HB 2100: Payroll expense tax

Enacting an excise tax on large operating companies on the amount of payroll expenses above the minimum wage threshold of the additional medicare tax to fund services to benefit Washingtonians and establishing the Well Washington fund account.

Summary

  • Authorizes a new payroll expense tax on high earning jobs to be paid by large operating companies of 5 percent of the total annual wages for each employee in excess of the Social Security wage limit.
  • Creates the Well Washington Fund Account.
  • Creates the Well Washington Fund Oversight and Accountability Board.

From the House Bill Analysis 2026 (HB 2100), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · died in committee
  1. IntroducedJan 12, 2026
  2. Out of committeestopped here
  3. Passed House
  4. Passed Senate
  5. Governor
  6. Law
Prime sponsor
Shaun Scott (D-43)
Introduced
January 12, 2026 in the House
Last action
January 12, 2026
Companion bill
SB 6093
Budget
Has a fiscal note

AN ACT Relating to enacting an excise tax on large operating companies on the amount of payroll expenses above the minimum wage threshold of the additional medicare tax to fund services to benefit Washingtonians and establishing the Well Washington fund account;

Sponsors

Votes

No recorded floor votes. This measure never reached a floor vote.

History

  1. First reading, referred to Finance.
  2. Prefiled for introduction.

HB 2100 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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