Creation of a differential back-to-school allowance for families slightly above the income ceiling
Article 61 of the 2002 Social Security Financing Act restores Article L. 543-2 of the Social Security Code: a differential allowance is due when income exceeds the back-to-school allowance ceiling by a small amount. Decree No. 2002-1059 of 7 August 2002 sets the calculation: for each child, the difference between the ceiling plus the allowance multiplied by the number of eligible children and income, divided by the number of children. Decree No. 2002-1060 of the same day provides that a total below €15 is not paid.
Measure originators
No official estimate found for this measure.
Measure impact
Families whose income is just above the ceiling no longer lose the whole back-to-school allowance at once: they receive a reduced allowance that tapers as their income moves away from the ceiling.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)