Home-services tax credit raised to 80% for single-parent families
The amendment supplements Article 199 sexdecies(4) of the General Tax Code: where the child or children are supported by a single person, the tax credit for employing a home-services worker equals 80% of expenses instead of 50%. The text states that section I applies only to amounts deducted from tax due.
Measure originators
No official estimate found for this measure.
Measure impact
Single parents employing a home worker (childcare, cleaning, etc.) would recover 80% of the cost instead of 50%, within existing ceilings and with no income condition. Adopted against the opinion of the finance committee and the Government; the committee said no cost estimate was available.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 1 statement
« Je propose donc de faire passer le taux du Cisap de 50 à 80 % pour ces familles. C’est une mesure miroir, en quelque sorte, des dispositions favorables qui existent déjà pour les retraités. »
Translation: I therefore propose raising the Cisap rate from 50% to 80% for these families. It is, in a way, a mirror of the favourable provisions that already exist for pensioners.
15 October 2026Parliamentary debate · assemblee-nationale.fr
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Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne