San Francisco Department of the Environment

Clean Technology Business Exclusion and Credit (for SF Green Businesses)

Are you a clean technology business? The City and County of San Francisco has a payroll expense tax exclusion program available for qualified clean technology businesses.

To qualify for the business tax exclusion, a business (including all domestic subsidiaries, affiliates, and other entities related by ownership) must:

  • Meet the definition of a Clean Technology Business (PDF).
  • Employ a full-time staff of not more than one hundred employees.
  • Become a San Francisco Green Business recognized at the ‘Certified’ level. (This process can range from 3 to 6+ months).
  • Submit all the application materials by December 31st of the first year the exclusion is being claimed.
  • File an on-time annual payroll expense tax return regardless of the amount of tax liability shown on the return.
  • Document and track how employees whose compensation qualifies for the exclusion spend their time at work.
  • File an annual renewal affidavit confirming eligibility for the exclusion and/or credit by January 31st of each year after initial approval.

New businesses interested in receiving the Clean Technology Payroll Expense Tax Exclusion for a tax year must meet the eligibility requirements, including completion of the Green Business recognition process, and submit their application materials no later than December 31 of that tax year. Renewal businesses must submit their renewal materials no later than January 31 of the next year.

Additional Resources

Clean Technology Business Exclusion & Credit Factsheet (PDF)
New Business Application Form (PDF)
Annual Renewal Affidavit (PDF)
Employee Tracker (Excel)

Related Content

Green Business Overview
Benefits of Recognition
Application Process
Program Standards
SF Green Business FAQs

For more information about how to apply please contact our Green Business team at (415) 355-3778 or [email protected].

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