The incentives to be given to those who come to the aid of people in precarious situations remain in place.
The National Assembly raised for two additional years the ceiling of the "Coluche" device, which allows a portion of the sums paid to associations to be deducted from taxes, by the vote on Wednesday evening of an amendment to the 2022 draft budget.
With the support of the government, the deputies validated this amendment which had been initiated by the MoDem group.
This system allows tax exemption of up to 75% for payments made to associations providing free meals to people in difficulty, helping to promote their housing or providing free care, with a ceiling of 552 euros.
Faced with the health crisis, an increased ceiling
In March 2020, Parliament temporarily raised this ceiling to 1,000 euros to deal with the precariousness due to the health crisis. "This increase in the ceiling has made it possible to accompany a momentum of historic solidarity on the part of our fellow citizens", notes the amendment in its explanatory memorandum. But "many situations of economic fragility can still be present in the territories". The reinforced “Coluche” system will therefore be extended in 2022 and 2023.
MEPs extended other measures such as the tax reduction in favor of taxpayers who invest in the acquisition of housing in establishments for the elderly or in student residences with services.
This device called "Censi-Bouvard" is extended until the end of 2022 taking into account "not only the demographic evolution but also the effects of the health crisis on student accommodation", is it explained in the amendment.
One more year for support to regions in difficulty
Still in the same spirit, the Assembly also extended by an additional year, until the end of 2023, various zoned support systems for territories in difficulty, including rural revitalization zones, urban free zones and even development zones. priority, so as to give more visibility to the entrepreneurs supported in these areas.
The Minister of Public Accounts Olivier Dussopt indicated that he would ask in the parliamentary shuttle with the Senate the addition of the extension of the policy of the city.
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Association
Precarious
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Taxation
Economy
Eating from the heart
Coluche
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