Recent legislation enacted by the State of Maryland forces employers with more than 10,000 employees to spend a minimum of 8% on health care. Known as the Wal-Mart law, because Wal-Mart is the only employer in the state directly affected by the law, it seeks to recoup dollars the state contends Wal-Mart is costing their Medicaid fund. Thirty other states are considering similar legislation.

The 8% figure was arrived at because that is the