Reestablishes a tax deferral program to be effective in certain distressed counties.

Requires the department of revenue, with the assistance of the employment security department, to establish a list of qualifying counties effective July 1, 2010.

Extends the expiration date to July 1, 2020, for RCW 82.60.030 (application for deferral--contents) and RCW 82.60.040 (issuance of tax deferral certificate).