Provides communications services tax reform.

Establishes a state universal communications services program to support continued provision of basic telecommunications services under rates, terms, and conditions established by the utilities and transportation commission during the time over which incumbent communications providers in the state are adapting to changes in federal universal service fund and intercarrier compensation support.

Requires retailers of prepaid wireless telephone service to collect the enhanced 911 tax.

Repeals chapter 82.72 RCW (telephone program excise tax administration).

Requires funding by state general fund appropriations for the telephone assistance and telecommunications relay service programs.

Requires the department of early learning to: (1) Increase the base rate for all child care providers by five percent; and

(2) Provide an additional two and one-half percent increase in the subsidy rate for child care providers who meet certain quality rating and improvement system levels in the early achievers program.

Creates the universal communications services account.

Provides for termination of the state universal communications services program on June 30, 2019.