Additional 1.1% contribution on investment and property income to fund the RSA

The act extending the active solidarity income (RSA) creates, for the National Active Solidarity Fund, two additional contributions to the social levies on property income (Article L. 245-14 of the Social Security Code) and on investment income (Article L. 245-15). Their rate is set at 1.1% and cannot exceed it. The contribution applies to property income for 2008 and later years, taxed from 2009, and to investment income from 1 January 2009. The State balances the fund. From 2013 it was replaced by the solidarity levy of Article 1600-0 S of the General Tax Code, created by the 2013 Social Security Financing Act.