San Francisco Proposition C – Early Care and Education for All Initiative

On June 5, 2018, San Francisco voters passed Proposition C (“Baby” Prop C), a Commercial Rent Tax for Childcare and Early Education, that authorizes an additional tax on the lease of commercial property for landlords with annual gross receipts over $1 million. 

The Early Care and Education for All Initiative established a nine-month planning process during which The Office of Early Care and Education created a spending framework for the first five years of Prop C funding. Through the planning process, the spending plan was informed by input from San Francisco parents, families, teachers, early care and education administrators and community members.

The First 5 Year Spending Plan: Framework for Building San Francisco’s Early Care and Education System was submitted to the Board of Supervisors on August 2, 2019 and was approved on November 18, 2020.

The Proposed Approach and Design for Developing the Five-Year Spending Plan was a guiding document for the planning process. It was submitted to the Board of Supervisors on November 8, 2018 and approved on November 14, 2018.

The Community Engagement Summary details the community engagement efforts that informed the First 5 Year Spending Framework.

First 5 Year Spending Framework

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Proposed Approach and Design for Developing the Five-Year Spending Plan

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Community Engagement Summary

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