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California · Proposition C · Election: 2026-11

San Francisco Proposition C: Business Tax Exemption and Large Company Tax Rate Adjustment

Plain-English Summary

This measure would increase the tax exemption threshold for businesses from $5 million to $7.5 million in gross receipts. It would also temporarily raise the Top Executive Pay Tax rate for larger companies in 2027, while freezing subsequent increases.

What each outcome does

IF YES PASSES

If yes passes, the tax burden on small to midsized businesses would be eased by raising the tax exemption threshold, and larger companies would contribute to city revenues at a higher rate in 2027.

IF NO PASSES

If no passes or yes fails, the current tax exemption threshold of $5 million would remain, and the Top Executive Pay Tax rate for larger companies would not be temporarily increased in 2027.

Who is funding each side

YES SIDE
Sponsor: Bay Area Council, Golden Gate Restaurant Association, GrowSF, Hotel Council of San Francisco, San Francisco Chamber of Commerce
Reported funding: Not yet reported
NO SIDE
Sponsor: Daniel Lurie, Nicholas Parker, People’s Budget Coalition, San Francisco Tenants Union, SEIU 1021
Reported funding: Not yet reported

BallotPulse is non-partisan. We summarize each outcome in plain English and disclose the money on both sides. We do not tell you how to vote. Always read the official ballot text and decide for yourself.