Car-pooling costs of passengers accepted as actual expenses
Article 20 of the amending finance law of 16 August 2022 adds to article 83 of the General Tax Code that home-to-work travel costs paid by a passenger as a share of car-pooling costs are accepted, with proof, as actual professional expenses. The article comes from an amendment by Jean-Marc Zulesi.
Measure originators
No official estimate found for this measure.
Measure impact
An employee who travels to work as a car-pooling passenger and opts to deduct actual expenses can deduct from taxable income the cost share paid to the driver, with proof. Before, only the driver could deduct vehicle costs. The measure only concerns taxpayers who give up the standard 10% allowance.
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
Joint committee
Désaccord éventuel
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)