Official:Amending Chapter 19-2600 of The Philadelphia Code, entitled “Business Income and Receipts Taxes,” to establish a partial exemption for certain child care service businesses, all under certain terms and conditions.
Sponsor: Councilmember Thomas
Introduced: October 23, 2025
: Committee on Finance
Status: In Committee, step 2 of 4
This bill proposes a partial exemption from business taxes for certain child care service businesses in Philadelphia, with specific terms and conditions.
AI-written. Every figure is checked against the bill text.
AI-written arguments. Every figure is checked against the bill text.
This bill would reduce the tax burden on child care service businesses, which are essential for families in need of care. By exempting them from a portion of their business taxes, the city can encourage the growth and sustainability of these services, benefiting working parents and caregivers who rely on them.
This bill unfairly burdens taxpayers by providing a selective tax break to certain child care service businesses, while others pay their full share. Businesses in the same industry, but not categorized under NAICS 624410, will bear the costs of funding public services and infrastructure through their full business taxes. By establishing a partial exemption, the bill sets a precedent that certain businesses are more deserving of tax breaks than others.
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