Small Hardware Retailer Tax Credit

At a glance

• What: Ordinance giving small hardware retailers a credit against the Gross Receipts Tax for tax years 2026 through 2035, retroactive to January 1, 2026.
• Where it stands: Passed on first reading October 20, 2026, 9-0.
• Next: Second reading and final passage.

Details

• File No. 260792; Budget and Finance Committee recommendation.

Sources

• Board of Supervisors minutes (draft), October 20, 2026: https://sfgov.legistar.com/View.ashx?M=M&ID=1456063&GUID=0A30E5F1-D311-43A1-853E-C5E13B727FFB

Log

2026-10-20 - Board of Supervisors

PASSED ON FIRST READING, 9-0. Chan added as co-sponsor.

2026-10-27 - Board of Supervisors

FINALLY PASSED, 11-0 (file 260792).

2026-10-07 - Budget and Finance Committee

• Forwarded to the full Board 3-0 with positive recommendation; hardware store owners spoke in support and the chair asked to co-sponsor.