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New aidEndedSocial security and healthcareNational

Tax credit for buying individual supplementary health insurance (ACS)

Article 56 of the health insurance Act of 13 August 2004 creates Articles L. 863-1 et seq. of the Social Security Code. People whose income lies between the CMU-C ceiling and that ceiling plus 15% are entitled, for an individual supplementary health contract, to an aid deducted from the premium by the insurer: €75 per person under 25, €150 aged 25-59 and €250 from age 60. The insurer offsets the aid against its contribution to the CMU fund, which manages the scheme. It applies from 1 January 2005.

Measure originators

InitiatorGVT
Philippe Douste-Blazy
Gouvernement
Amount
€250/year
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2005

Measure impact

A household with income slightly above the CMU-C ceiling receives a certificate from its health insurance fund and pays less for supplementary cover: for example €400 less per year for a couple over 60.

Official references

Law number: Loi n° 2004-810 du 13 août 2004 relative à l'assurance maladie, art. 56
Official Journal: JORF n° 190 du 17 août 2004 (NOR SANX0400122L)
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Sources

Loi n° 2004-810 du 13 août 2004 relative à l'assurance maladieOfficial
17 August 2004
Loi n° 2004-810 du 13 août 2004 relative à l'assurance maladie, article 56Official
17 August 2004
Sénat, rapport n° 424 (2003-2004) d'Alain Vasselle sur le projet de loi relatif à l'assurance maladie (article 31 bis, adopté à l'initiative du Gouvernement)Parliamentary
21 July 2004

Procedure timeline

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

100%
2 / 2 steps
Completed
1 January 2005

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Entrée en vigueur au 1er janvier 2005 (III de l'article 56).
Source
Completed
13 August 2004

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2004-810 du 13 août 2004 relative à l'assurance maladie, publiée au JORF n° 190 du 17 août 2004 (NOR SANX0400122L).
Source