Thirty states are initiating legislation requiring each state’s largest employers to earmark 8% to 11% of their payroll for employee health insurance or contribute a fee to a state fund, according to a New York Times article. Backed by the A.F.L.-C.I.O. and other labor unions, the legislation directly targets Wal-Mart, the country’s largest employer, for failing to provide health insurance for more than half its 1.2 million employees. State lawmakers, impatient at the pace of federal health care reform, say that business will reap greater productivity from workers by giving them access to affordable health care. Corporations, however, claim the legislation will create a hostile business climate in those states.