Establishes the start-up Washington act.

Provides a business and occupation tax credit to a new business during its first thirty-six months of operation.

Requires the department of commerce to: (1) Assist in promoting and facilitating the start-up economy in the state; and

(2) Develop a comprehensive start-up Washington strategy to facilitate the growth of start-ups and enhance the state's competitiveness in recruiting businesses to start up in Washington.

Requires the joint legislative audit and review committee to submit a report to the legislature and the governor that details the use, value, economic impact, and employment impact of the new business tax preference.

Expires July 1, 2019.