The proposed bill establishes a framework for the state of Washington to withhold payments to the federal government if federal funding is withheld due to valid state laws. It introduces a new section to chapter 43.08 RCW, requiring the state treasurer to report within 60 days on any federal funds owed to the state that have not been paid due to state law, as well as any funds projected to be owed to the federal government. The treasurer is also mandated to provide monthly updates on this report, which will be published on the treasurer's website.

Additionally, the bill creates a new section in chapter 82.01 RCW that empowers the director of the office of financial management, in consultation with the state treasurer, to direct state agencies to withhold payments to the federal government equivalent to the federal funds withheld from the state. It establishes the RECOURSE act escrow account, where withheld payments must be deposited, and outlines the conditions under which these funds can be expended based on court rulings regarding the validity of the state laws in question. The act is designated as the "reciprocal enforcement of claims on unpaid or reduced state entitlements act" or RECOURSE act and is deemed necessary for the immediate preservation of public peace, health, or safety, taking effect immediately.