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Committee advances ordinance to give developers tax credit for on‑site childcare; amendment clarifies hotel and parking exclusions

Government Audit and Oversight Committee · November 26, 2018
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Summary

The Government Audit and Oversight Committee voted to advance an ordinance that would give property owners a tax credit for providing on‑site childcare under Proposition C; the panel adopted an amendment to exclude hotel and parking leases from the tax base and sent the ordinance to the Board of Supervisors for consideration on Dec. 4, 2018.

Supervisor Jane Kim, chair of the Government Audit and Oversight Committee, said the ordinance would implement parts of Proposition C by offering property owners a tax credit to encourage on‑site childcare facilities and expand space for working families.

“The childcare tax credit will offer developers and property owners a tax equal to 20% of the amount of rent paid on average by childcare facilities,” Kim said, describing the program’s dollar caps: “So a facility with 1 to 49 children will be offered a credit of 7,200. Facilities with 50 to 99 children will be offered a credit of 16,000. And a facility of 100 or more will be eligible for a $38,000 credit.”

The ordinance…

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