117. This is the number of amendments retained by the government, Wednesday, October 19, 2022, for the first part of the finance bill for 2023. The Prime Minister signaled the end of the debates in the Assembly by pressing 49.3 which allows the adoption of this bill without going through the ballot box.
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“The text I am presenting today is not the copy of the project that was initially submitted to you. It has been nourished, supplemented, amended, even corrected, following the debates of recent days, in committee and in the hemicycle., underlined Elisabeth Borne. Bercy assesses the increase in expenditure retained at 700 million euros.
Among the measures retained in this final version of the budget, 98 still come from the majority, recalls the magazine Marianne. The government has notably decided to dismiss the taxation of “superdividends”, proposed by the MoDem and adopted by a majority of deputies, or even the tax credit for nursing homes carried by a Nupes deputy.
Encourage employers to increase meal tickets (LR proposal)
The Minister of Economy looked “with kindness” the proposal of LR deputy Marc Le Fur to raise the face value of restaurant vouchers from 11.84 to 13 euros. The goal? Encourage employers to increase the amount of meal vouchers distributed to their employees.
Until now, its value must be between 9.87 and 11.84 euros, so that the employer can benefit from the maximum exemption from the employer’s share of 5.92 euros per day. Estimated cost: 140 million euros.
Helping households pay for childcare via a tax credit
The executive backs cross-partisan amendments to help households pay for childcare. In 2023, the tax credit ceiling for expenses will increase from 2,300 to 3,500 euros per dependent child. Estimated cost: 200 million euros.
Legalize frying oil as a biofuel (Nupes proposal)
The Constitutional Council had challenged it in August. The government has again validated an amendment by the ecologist Julien Bayou to “legalize used frying oil as fuel”.
The executive also supports a possible majority mechanism to launch a “Bottom for Biodiversity” on the model of the “heritage lotto”.
Extended the VAT rate on masks (Nupes proposal)
The Minister of Economy Bruno Le Maire supports the proposal of the socialist Valérie Rabault to extend for an additional year the reduced rate of 5.5% VAT applicable to masks, protective clothing and hygiene products intended for the fight against the spread of Covid-19.
Abolition of a tax advantage for private jets
The government is keeping a majority amendment to remove a tax advantage enjoyed by private jets for their fuel (reduced excise rate).
Not enough to convince environmentalists like Eva Sas, who claims “much more ambitious proposals”like a “ecocontribution” of the aviation sector, taking up a recommendation from the Citizens’ Climate Convention.
Tax boost for SMEs
This is a signal sent to MoDem and LR deputies. The government wants to give SMEs a fiscal boost. The cap on profits subject to the reduced corporate tax rate of 15% will amount to 42,500 euros compared to 38,120 euros currently. It is an “effort” of 170 million euros according to Bercy.
Expand a tax benefit for veterans
In the hemicycle, the majority had finally rallied to amendments from all the benches of the opposition. The government has agreed to expand a tax benefit for widows of veterans. The additional tax half-share will be available to all widows and widowers of veterans “regardless of the age of death of their husband”.
Support for communities and tax on real estate over-speculation
It was one of the budget hot spots. Bercy emphasizes the support provided to local authorities, with an increase in the “global operating grant” (DGF) of 320 million euros.
Above all, the government retained a “inflation safety net”an amendment by Horizons MP Lise Magnier, for communities “whose increase in energy expenditure will be greater than 60% of the increase in actual operating revenue”.
The executive also retains an amendment from the Liot group against real estate overspeculation in Corsica and plans for the whole country to expand the “zoning” where municipalities are authorized to increase the housing tax for second homes.