Provides support for small business assistance.

Creates the business assistance account.

Authorizes the Washington State University small business development center to use funds from the business assistance account to support satellite offices, increase the assistance, including the number of small business plan workshops and business counselors, available to small and start-up businesses, and develop new assistance programs.

Requires the department of revenue, upon issuing a registration certificate under RCW 82.32.030, to collect a business assistance fee of five dollars to be deposited in the business assistance account.