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 ↗
- IntroducedJan 12, 2026
- Out of committeestopped here
- Passed House
- Passed Senate
- Governor
- 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
Prime sponsor: Shaun Scott (D-43)
18 co-sponsors (18 Democrats, 0 Republicans)
Votes
No recorded floor votes. This measure never reached a floor vote.
History
- First reading, referred to Finance.
- 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.
- HB 2100 (2023–24) Mass layoffs
- HB 2100 (2021–22) Autonomous vehicle testing
- HB 2100 (2019–20) Small city business licenses
- HB 2100 (2017–18) Project permits/vested right
- HB 2100 (2015–16) School-age childcare progrms
- HB 2100 (2013–14) Seattle U license plates
- HB 2100 (2011–12) Proprty tx exemp/intangibles
- HB 2100 (2009–10) Driver's visual acuity