Establishes the taxpayer health care fairness act regarding: (1) A comprehensive approach to providing appropriate health care for all citizens that involves participation by employers;

(2) The failure of certain employers, with adequate resources, to offer affordable access to health care services to their employees; and

(3) The establishment of a mechanism to reimburse the state for its costs of providing access to appropriate health care services to workers.

Declares that the legislature is neutral on whether employers choose to provide access to affordable health care coverage for their employees or pay an assessment to reimburse the state's costs for health care services for their employees.