The Maryland state senate has approved a bill that would allow the state to tax large companies that failed to meet a mandatory level of employee health-care benefits. However, Wal-Mart is the only employer that would be targeted under this bill, the Fair Share Health Care Fund Act. Supporters of the bill argue that this is fair because many Wal-Mart workers disproportionately rely on Medicaid and other government programs due to their lack of health insurance coverage.
See "Health care tax to target big employers", David Nitkin, Chicago Tribune, April 5, 2005