New legislation rolled out by Sen. Bernie Sanders on Wednesday would tax corporations for the federal benefits their employees receive.

The legislation, introduced by both the Vermont independent as well as Rep. Ro Khanna, a California Democrat, is aimed at companies including Amazon AMZN, +2.49% , Walmart WMT, +0.41% and United Airlines UAL, +4.45% that employ low-paid employees.

Not so subtly, it was named by Sanders the Stop Bad Employers by Zeroing Out Subsidies, or BEZOS Act. Jeff Bezos is the founder and chief executive of Amazon. (The House version is called the Corporate Responsibility and Taxpayer Protection Act of 2017.)

The bill would establish a 100% tax on companies equal to the benefits their employees are receiving. Covered public assistance program include Medicaid, Section 8 housing, the Supplemental Nutrition Assistance Program and the National School Lunch and School Breakfast programs, for companies with more than 500 employees.

In a brief press conference, Sanders said Amazon is doing “phenomenally well” and said Bezos could send a profound message by paying all of its employees a living wage.

While the legislation has no chance in a Republican-controlled Congress, it does show the direction the House may move if Democrats sweep into power in November. It also reflects on the debate that will likely ensue in what is sure to be a wide-open battle to secure the Democratic nomination for president in 2020.

Jared Bernstein, a senior fellow at the Center on Budget and Policy Priorities and previously Vice President Biden’s chief economist, said he had two concerns about the Sanders proposal.

One concern from Bernstein is that it “joins the right in vilifying benefit receipt.” Another is that employers would discriminate against hiring those who they think might trigger the tax.

Amazon meanwhile shared the experiences of three of its employees who work at a fulfillment center on its corporate blog.