Creates the Low-Wage Employer Cost Recoupment Act. Directs the Department of Labor to impose a surcharge upon employers that pay employees wages that are less than the amount that would disqualify a single person from being eligible for federal Supplemental Nutrition Assistance Program benefits. Imposes a surcharge in an amount equal to the annual value of the amount of federal Supplemental Nutrition Assistance Program benefits for which a single person would be eligible multiplied by the number of employees whose wages do not disqualify a person from eligibility for federal Supplemental Nutrition Assistance Program benefits. Effective immediately.