ExemptionIn effectSocial security and healthcareNational

Medical devices safeguard clause: human-derived implants and grafts excluded

Article 30 of the 2026 Social Security Financing Act supplements Article L. 138-19-8 of the Social Security Code: implants derived from human tissue and grafts of human origin listed among products funded on top of hospital stays are excluded from the medical devices safeguard clause base, from the contribution due for 2026.

Measure originators

InitiatorLR
Florence Lassarade
Les Républicains
Amendment authorSER
Marion CanalĂšs
Socialiste, Écologiste et RĂ©publicain
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2026

Measure impact

Establishments that prepare and distribute grafts and implants of human origin no longer contribute to the medical devices safeguard clause for these products, from the contribution due for 2026.

Official references

Law number: Loi n° 2025-1403 du 30 décembre 2025 (LFSS 2026), art. 30
Official Journal: JORF n° 0306 du 31 décembre 2025

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
4 / 4 steps
Completed
1 January 2026

Administrative implementation

Application

EntrĂ©e en vigueur de la mesure et mise en Ɠuvre par l'administration

Application Ă  partir de la contribution due pour 2026 (II de l'article 30)
Completed
30 December 2025

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2025-1403 de financement de la sécurité sociale pour 2026, publiée au JORF n° 0306 du 31 décembre 2025
Completed
16 December 2025

National Assembly has the final say

Parliamentary process

Si échec CMP

Vote result
Adopted
Adoption définitive du PLFSS 2026 par l'Assemblée nationale en lecture définitive (247 pour, 232 contre, scrutin n° 4758)
Completed
21 November 2025

Debate and vote

Parliamentary process
Vote result
Adopted
Adoption par le Sénat en premiÚre lecture de l'amendements identiques n° 192 rect. et 1594 rect. portant article additionnel