西雅图工资税筹集近8000万美元为低收入和无家可归者提供 1，769 套经济适用房
西村百物贵，居大不易。为了摆脱经济赤字、缩小贫富差距、为无家可归者和低收入居民建造更多经济适用房，西雅图选择“杀富济贫”，从大公司身上创收，一番操作下来收效如何？
1
JumpStart税收投资17个项目
上周四，西雅图市议员Mosqueda宣布，直至2022年，JumpStart 对经济适用房的投资正在通过 17 个项目创建或修复维护1,769 个单元，包括为无家可归者提供永久性支持性住房、家庭住房，以及为建造针对流离失所风险的社区服务的经济适用房而征地。
在 17 个住房项目中，除了有4个是保留现有的经济适用房设施以外，其余都是新开发项目，每栋建筑提供 52 至 221 个单位。新的住房项目将由各种社区组织监督，包括 El Centro de la Raza、低收入住房研究所和西雅图酋长俱乐部。
2
什么是JumpStart？
西雅图市议会于 2020 年年中通过了对大公司高薪的“JumpStart Seattle”税。JumpStart规定，收入700 万美元以上的企业要给年收入150,000 美元以上的西雅图员工的工资交税。税率从 0.7% 到 2.4% 不等，最高税率针对亚马逊等大公司。
该税于2021年生效，最初预测税收将筹集 2.14 亿美元，后来修正为 2 亿美元。但实际付款直到2022年2月才被收集和制表，数据显示当时2021年收上来的税款已达到 2.31 亿美元，后面还有陆陆续续的补充。
3
资金如何分配？
新税将三分之二的资金用于经济适用房，旨在为低收入家庭和无家可归者建造和保护数百所房屋。周四公布的这些项目从税收中获得了近 8000 万美元，另外 1150 万美元用于成本波动，575 万美元用于支持“永久可负担房屋所有权（"permanently affordable home ownership"）”的奖励。
此外，JumpStart 还资助公平发展、“绿色新政”(Green New Deal)项目、经济复原和劳动力发展等方面。
4
支持/反对的声音
Mosqueda 在2020年倡导“JumpStart”，议员 Kshama Sawant 也在推动对亚马逊等大企业征税。他们说需要征税来解决经济差距，并认为西雅图的大公司有能力支付。
议员 Debora Juarez 和 Alex Pedersen 投票反对这项税收，认为这可能会在动荡时期损害经济，因此应将其送去投票。当时的市长珍妮·杜尔坎（Jenny Durkan）也反对这项税收，她警告说这可能会鼓励企业将工作岗位转移出西雅图，证明容易受到远程工作趋势的影响并遇到法律问题。
西雅图大都会商会起诉阻止税收，但被金县法官在2021年 6 月驳回。分庭的上诉自7月以来一直悬而未决。虽然 JumpStart Seattle 已经成为法律两年了，但本周初商会刚刚宣布放弃对 JumpStart Seattle 和累进收入基金的重要投资的诉讼。这仍被政府认为是给这项投资提供了一些确定性。
5
哪些人获益？
获得资助的组织包括西雅图菲律宾社区、El Centro de la Raza、西雅图酋长俱乐部、市中心紧急服务中心 (DESC)、西雅图唐人街国际区保护和发展局 (SCIDpda)、低收入住房研究所和新希望社区发展，等等。JumpStart 资助在 2022 年提供的经济适用房奖励的完整列表可在下表中找到：
JumpStart Affordable Housing Awards as of July 20, 2022
| Developer/Owner | Project Name | Homes | Populations Served |
| New Rental Affordable Housing | |||
| Chief Seattle Club | Sacred Medicine House | 117 | Individuals experiencing homelessness, with a focus on Native Indians and Alaska Natives |
| Chief Seattle Club | Goldfinch Acquisition | 63 | Individuals experiencing homelessness, with a focus on Native Indian and Alaska Native elders |
| Low Income Housing Institute (LIHI) | Dockside Acquisition | 92 | Individuals experiencing homelessness; individuals with low incomes |
| El Centro de la Raza | Columbia City | 87 | Families and individuals with low incomes |
| New Hope Community Development Institute | New Hope | 87 | Individuals experiencing homelessness; families and individuals with low incomes |
| Community Roots Housing | YouthCare/South Annex | 84 | Young adults experiencing homelessness; young adults with low incomes |
| DESC | Union Hotel | 52 | Individuals experiencing homelessness |
| Filipino Community of Seattle | Filipino Community Acquisition | 52 | Future development of affordable housing serving families with low incomes |
| Seattle Chinatown International District Preservation and Development Authority (SCIDpda) | North Lot | 154 | Families and individuals with low incomes |
| Mount Baker Housing Association | VIA 7 | 221 | Families and individuals with low incomes |
| TAP Collaborative | Broadway Urbaine | 100 | Families and individuals with low incomes |
| Low Income Housing Institute (LIHI) | MLK Mixed Use | 148 | Young adults experiencing homelessness; families and individuals with low incomes |
| BRIDGE Housing | St. Luke’s Affordable Housing | 86 | Families and individuals with low incomes |
| Affordable Housing Preserved Through Reinvestment | |||
| YWCA | 5th & Seneca | 114 | Individuals experiencing homelessness; individuals with low incomes |
| InterIm CDA | NP/Eastern Rehab | 109 | Families and individuals with low incomes |
| Low Income Housing Institute (LIHI) | Jensen Block Rehab | 30 | Individuals with low incomes |
| Plymouth Housing | Pacific Hotel Rehab | 173 | Individuals experiencing homelessness |
| TOTAL Rental Homes Created or Preserved | 1,769 |
Awards above total $79.92 million. Of the remaining ~$17.3 million to get to the total $97 million in 2022 JumpStart affordable housing investments, not reflected here is ($5.75 million) funding set aside for permanently affordable homeownership for which awards are forthcoming, and ~$11.5 million held to address any necessary adjustments to project awards, as costs may fluctuate through the development process.
JumpStart creates an ongoing funding source for housing. The long-term spending plan for JumpStart Seattle, passed unanimously by the Council, dedicates nearly two-thirds of the revenue (62%) to housing, 15% to small businesses and economic resiliency, 9% to Seattle’s Green New Deal investments and 9% to the Equitable Development Initiative. The projected 2022 JumpStart investments are detailed below:
6
2022年投资项目
2022 JumpStart Investments
| Category | $ |
| GF Revenue Replacement subtotal | $85,604,651 |
| Finance General Appropriations to Special Funds | $85,604,651 |
| Administration subtotal | $171,701 |
| Payroll Tax Oversight Committee Facilitation + other admin | $171,701 |
| Housing & Services subtotal | $97,176,501 |
| Community Focused subtotal | $15,700,000 |
| Investments to Address Residential Displacement | $15,700,000 |
| Affordable Housing & Services subtotal | $75,726,501 |
| AH Production and Preservation-including construction, acquisitions, and services | $51,426,501 |
| Investments in Affordable Housing Capital | $17,000,000 |
| Services to pair with EHVs | $7,300,000 |
| Permanently Affordable Homeownership subtotal | $5,750,000 |
| Homeownership Development | $4,875,000 |
| Ownership Retention Program | $875,000 |
| EDI subtotal | $14,300,000 |
| Equitable Development Initiative | $14,300,000 |
| GND subtotal | $14,335,000 |
| Duwamish Green Workforce Development Investments | $275,000 |
| Duwamish Valley Program Development Projects | $2,300,000 |
| Youth Leadership, Capacity Bldg, & DV Youth Corps | $500,000 |
| Clean Buildings Accelerator Program | $220,000 |
| Climate Implementation Plan and Calculator | $300,000 |
| Environmental Justice Fund | $550,000 |
| Oil Home Heating Conversions | $200,000 |
| Single Family Oil Heat Conversion | $1,498,461 |
| Green Energy Apprenticeships | $1,000,000 |
| Green New Deal Reserve | $6,491,539 |
| Rebates for Heavy-Duty Electric Vehicles | $1,000,000 |
| Economic Revitalization subtotal | $22,208,758 |
| Child Care Stabilization Grants Expansion | $2,400,000 |
| Duwamish Valley Business Relief and Response | $275,000 |
| Healthcare Career Pipeline | $420,000 |
| Healthcare Cost Tech Adjustment | $77,516 |
| Artist Relief & Workforce Development | $1,500,000 |
| Maritime and Manufacturing Strategies in OED | $500,000 |
| Priority Hire Expansion | $500,000 |
| Re-employment Pathways for Immigrants and Refugees | $250,000 |
| Small Business Development Capital | $3,735,621 |
| Small Business Ownership Fund | $7,600,000 |
| Small Business Technical Assistance | $1,240,311 |
| Workforce Development; AH & HMLS Providers | $750,000 |
| Youth Healthcare Career Exploration | $240,310 |
| Economic Revitalization Implementation Plan | $650,000 |
| Columbia City Patio | $120,000 |
| Public arts and cultural/creative industry programming (ARTS-002-B-001) | $1,500,000 |
| Workforce development for youth experiencing homelessness (HOM-003-B-001) | $350,000 |
| Business outreach in Northgate (OED-004-B-001) | $50,000 |
| New and emerging businesses support in Lake City (OED-005-B-001) | $50,000 |
| $233,796,611 |
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