State Environmental Audit Protection Act

State Environmental Audit Protection Act - Amends Federal law to allow State laws to provide that: (1) voluntary environmental audit reports shall not be subject to discovery under Federal, State, or local law or be admissible as evidence in Federal, State, or local judicial actions or administrative proceedings; (2) individuals performing such audits shall not be required to give testimony in such actions or proceedings; and (3) an entity that promptly discloses information about noncompliance with specified Federal environmental and other laws (covered laws) that is discovered through an audit or compliance management system may be protected from an enforcement action in such actions or proceedings.

Makes protections from discovery or testimony inapplicable to information that is otherwise required to be disclosed under law. Makes protection unavailable with respect to noncompliance with a covered Federal law that is not discovered voluntarily or that is the result of a willful and knowing violation or gross negligence by the entity disclosing the information.

Bars Federal agencies from: (1) refusing to delegate enforcement authority under a covered Federal law to a State or local agency or to approve a State or local program under such a law because the State has a voluntary environmental audit incentive law in effect; (2) making a permit, contract, or settlement agreement contingent on a person waiving any protection under such State law; or (3) taking any other action that has the effect of requiring a State to rescind or limit any protection of such law.

Requires States to report annually to the appropriate Federal agencies on the performance of such laws in order for the protections to apply.

Amends the Small Business Act to expand the duties of small business development centers to include assisting small businesses in complying with requirements necessary to receive protections provided by State voluntary environmental audit incentive laws.