Washington House Bill 2100 was a proposal, not law. As introduced in the 2025–26 session, it would have imposed a five percent payroll expense tax on qualifying wages above $125,000 for large operating companies, starting July 1, 2026. Its sponsor, Rep. Shaun Scott, a Seattle Democrat, argued that funding higher education, housing, and other public services could make Washington a better place for employers to hire and keep workers, and that large tech employers such as Microsoft and Amazon would benefit indirectly. That is a sponsor’s argument about indirect gains, not a demonstrated result. A Washington House Republican caucus page states that no further action was taken on the bill during the 2026 legislative session, so the bill should be treated as not advancing unless the official bill history shows otherwise.
What HB 2100 proposed
The terms below are from the introduced bill text and the House Finance Committee analysis, as reported in GeekWire’s December 5, 2025 coverage. They describe the proposal as introduced. Later amendments, if any, are not reflected here.
| Provision | Introduced terms |
|---|---|
| Tax type | Employer payroll expense tax on qualifying large operating companies |
| Rate and base | Five percent on qualifying wages above $125,000 |
| Proposed start date | July 1, 2026 |
| Company criteria | More than 20 employees, more than $5 million in gross receipts or sales, and a U.S. address |
| Exemption | Employers with total employee wages of $7 million or less in the prior calendar year, according to the House Finance Committee analysis |
| Dedicated fund | A Well Washington fund account |
| Oversight | An oversight and accountability board |
How the revenue would be split
According to GeekWire, the revenue would go to the state general fund in 2026. Beginning in 2027, it would be divided between two destinations, as shown below.
| Period | Destination of revenue |
|---|---|
| 2026 | State general fund |
| Beginning 2027 | 51% to the Well Washington fund; 49% to the state general fund |
GeekWire reports that eligible spending from the Well Washington fund would cover higher education, health care, cash assistance, energy, and housing programs.
Crashes, No Sound, or Screen Glitches?
Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteWindows Errors? Fix Them Before They Spread
Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstall#1 Best Overall
- LARGE EIGHT-DIGIT DISPLAY – Clear and easy-to-read 8-digit display, perfect for everyday calculations and ensuring accurate results in home or office settings.
- TAX & CURRENCY EXCHANGE FUNCTIONS – Effortlessly handle tax calculations and convert home currency to other currencies for easy financial management.
- GENERAL PURPOSE CALCULATOR – Ideal for a wide range of applications, from basic math to business and personal use, with memory keys for quick storage and recall.
- USER-FRIENDLY KEYBOARD – Easy-to-use layout, featuring square root, percent calculation, and simple functions that make it perfect for everyday tasks.
- COMPACT & PORTABLE DESIGN – Space-saving design that fits easily on any desk or in a briefcase, making it ideal for both home and office use.
Would Amazon or Microsoft be covered?
The bill does not, in the coverage reviewed here, name any company as covered or exempt. Whether a particular firm qualifies depends on the criteria above: its employee count, its gross receipts or sales, its U.S. address, and its total prior-year employee wages against the $7 million exemption level. The coverage does not tally which companies meet those tests, so a reader cannot conclude from the headline alone that a specific tech employer would owe the tax.
The sponsor’s argument that tech companies could benefit
Scott’s case is indirect. He does not argue that the tax would reduce a company’s costs. He argues that the public services it would pay for make Washington more attractive to employers, which in turn benefits those employers.
Rank #2
- COMPACT & PORTABLE- Mini desktop size with rubberized keys for fast, comfortable input in office or on-the-go environments.
- BIG DISPLAY & EASY INPUT – 12-Digit LCD Display, large, easy-to-read screen ideal for quick and accurate business or personal calculations.
- ONE-COLOR PRINTING WITH DATE & TIME-Prints in crisp black and automatically includes the date and time—ideal for accurate recordkeeping, receipts, budgets, and accounting tasks.
- TAX & BUSINESS FUNCTIONS- Includes cost/sell/margin, tax calculation, and currency exchange functions for efficient financial decision-making.
- CHECK, CORRECT & RE-PRINT – Review and correct up to 150 steps before printing; use re-print and after-print functions for efficient documentation.
Workforce supply
Scott told GeekWire that the state’s programs make it “actually a healthy climate to do business in.” On higher education, he said: “They understand that when you have very well-funded higher education, what that means is a well-trained workforce that could seek employment at a place like Microsoft or Amazon — and the company would benefit as a result.” The argument depends on a chain of links: more funding for higher education, better-trained graduates, those graduates applying to large employers, and employers gaining from the hires. Each link is the sponsor’s expectation, not a measured effect.
Housing and competitiveness
Scott also argued that housing options help make Washington competitive for businesses. The bill’s housing spending is part of the same reasoning. The coverage reviewed does not show that housing investment changed hiring or location decisions for any employer.
Do these 3 things before closing this tab:
1Clear out junk files and repair common Windows errors2Scan for outdated or missing drivers - takes under a minute3Repair Windows errors before they cause bigger problemsRank #3
- Check your calculations thanks to the calculator's inbuilt serial impact roller printer that enables you to monitor your inputs and retains ongoing records. This two-color printer with a four-key memory prints red and black ink at up to 2.3 lines per second onto the included roll of paper.
- Printing calculator offers 12-digit LCD display for convenient viewing. 4-key memory keeps often-used figures accessible for faster calculations. Clock and calendar functions help maintain schedules.
- Easy-to-use solution for all of your basic math needs. Streamline financial calculations with currency conversion, tax calculation, and item counter functions. 1-year manufacturer limited warranty.
- Dimensions: 2.2"H x 6.4"W x 9.1"D. Package content: AC adapter, paper roll, user manual.
- Powered by any standard AC outlet, eliminating the need for expensive batteries. Decimal switch, rounding switch, percent, sign change, backspace, double zero, and grand total functions help you solve a variety of mathematical problems.
How business groups responded
Washington Roundtable
Rachel Smith, then described as the new CEO of Washington Roundtable, called the proposal a “tax-first, plan later” idea. She warned that a company could place a job elsewhere if the work could be done more cheaply. This is a business group’s criticism and prediction. It is not evidence that HB 2100 caused any relocation.
Seattle Metro Chamber
Gabriella Buono, interim president and CEO of the Seattle Metro Chamber, said that “raising taxes in an affordability crisis will mean higher prices on everyday essentials, fewer job opportunities, and more closures in sectors that are already on the edge.” She also called for smart spending, transparency, and results. These are the chamber’s forecasts. The reporting does not establish them as measured effects of this proposal.
Rank #4
- Keys That Feel Right: Smooth, well-spaced keys with natural resistance allow you to move quickly and confidently—no re-learning or finger fatigue.
- Sharp, Color-Coded Printing: Prints 2.5 lines per second in black for positive and red for negative values—quiet, crisp, and easy to read at a glance.
- Big, Bright Display You Can Trust: The 12-digit fluorescent screen is clear from any angle, so totals are easy to catch without squinting or second-guessing.
- Designed for Speed and Comfort: Ergonomic key shapes follow your fingers’ natural motion—helping you type faster and make fewer mistakes.
- Built to Last, Easy to Maintain: Our heavy-duty design withstands daily use, featuring standard ribbons and paper rolls that are simple to replace.
Microsoft
Microsoft declined to comment on Scott’s proposal. Microsoft President Brad Smith had criticized an earlier, similar proposal in March 2025, saying it would raise consumer prices, reduce jobs, and hurt the tech industry. That criticism concerned the earlier proposal and should not be read as a response to HB 2100.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Where the bill stands
The Washington State Legislature’s bill summary identifies HB 2100 as a 2025–26 bill and lists its sponsors and companion bill, SB 6093. The bill history shows a January 22, 2026 public hearing before the House Finance Committee.
Best Value
- Dual power ways: Solar power or 1 AA battery (Battery Included) , energy saving and convenient.
- Adopt Japanese LCD screen, 12 digits, display data clearly.
- Support +/-(negative)，%，√ calculation; Rounding off & decimal place setting; CE/C (part/all clear), MC/MR/M+/M- (memory) key.
- Auto shut-down in 8min if no further operation.
- Big ABS plastic button, offer accurate positioning and comfortable texture, support >1 million times press.
The House Republican caucus page quoted above is a partisan source, and it is an attributed status statement rather than the official record. To confirm the bill’s final disposition:
- Open the Washington State Legislature’s bill search and enter “HB 2100” for the 2025–26 biennium.
- Open the bill’s history tab and check the last recorded action. A bill that did not pass during the 2026 session has not advanced past that point.
- Compare any amendment or substitute bill listed in the history with the introduced text described above, since the terms in this article come from the introduced version.
What the figures do and do not show
Scott estimated that the proposal would raise more than $2 billion annually and affect about 4,300 businesses. GeekWire attributes both figures to Scott. Neither has been independently verified in the coverage reviewed, and neither is a realized total. Treat them as sponsor estimates, not official projections.
The same caution applies to the business groups’ forecasts. Higher prices, fewer jobs, and business closures are predictions about how the tax might play out. Whether any of them would occur under the bill as written has not been measured.
What readers should take away
- HB 2100 proposed a five percent tax on qualifying wages above $125,000 for large operating companies, beginning July 1, 2026, with a $7 million prior-year wage exemption.
- Scott’s tech-benefit claim rests on the idea that public spending on education and housing would make Washington more attractive to employers and supply them with trained workers. He presented it as an expectation.
- Business critics forecast higher costs, higher consumer prices, and possible job relocation. Those are predictions and positions, not measured outcomes.
- The bill’s status should be confirmed on the official bill history before any statement about its current standing is repeated.
The bill’s coverage rules are specific enough to answer whether a given company qualifies, but the public coverage does not do that calculation for any named firm. For a company-specific question, the criteria in the table above are the place to start.
The Tool Desk
Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →Outbyte PC Repair FREERepair Windows errors before they cause bigger problemsFix Now →Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
