Income tax credit for mandatory brush-clearing work
Additional article adopted by the National Assembly at first reading. A new article 199 septdecies of the General Tax Code would create an income tax credit of 50% of the expenses borne by individuals to meet the legal brush-clearing obligations of the Forestry Code (pruning, necessary felling, shredding, removal of vegetation), capped at €5,000 of expenses per year and per household. It cannot be combined with the home-services tax credit for the same expense; details set by decree. The amendment sets no application date; by default, it would in principle apply from the taxation of 2026 income.
Measure originators
No official estimate found for this measure.
Measure impact
Affects individuals subject to legal brush-clearing obligations, notably in wildfire-prone areas: up to €2,500 of tax credit per year and per household (50% of €5,000 of expenses).
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 6 statements
« La justification en est que, si les propriétaires se font du bien à eux-mêmes en protégeant leur maison, ils font aussi du bien à la collectivité, car nous avons tous intérêt à ne pas voir nos forêts brûler l’été prochain. »
Translation: The justification is that while owners do themselves good by protecting their homes, they also do good for the community, because we all have an interest in not seeing our forests burn next summer.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Cet amendement propose un crédit d’impôt de 50 % pour les dépenses obligatoires de débroussaillement protégeant la résidence principale, dans la limite de 3 000 euros de dépenses par an. »
Translation: This amendment proposes a 50% tax credit for compulsory brush-clearing expenses protecting the main residence, up to 3,000 euros of expenses per year.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Ces amendements mettent en lumière un vrai problème mais, à mon avis, ce n’est pas la bonne façon de procéder. C’est la raison pour laquelle je m’abstiendrai. »
Translation: These amendments highlight a real problem but, in my view, this is not the right way to go about it. That is why I will abstain.
15 October 2026Parliamentary debate · assemblee-nationale.fr« La mesure proposée, qui revient à étendre quelque peu le périmètre du Cisap, constitue une solution. Elle nous paraît donc essentielle. »
Translation: The proposed measure, which amounts to slightly extending the scope of the Cisap, is a solution. It therefore seems essential to us.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Nous sommes plutôt favorables à ces amendements, surtout à celui de Mme Mette, qui encadre le montant du crédit d’impôt »
Translation: We are rather in favour of these amendments, especially Ms Mette's, which caps the amount of the tax credit
15 October 2026Parliamentary debate · assemblee-nationale.fr« Le présent amendement vise à créer un crédit d’impôt spécifique pour les dépenses engagées par les particuliers afin de satisfaire à leurs obligations légales de débroussaillement, à hauteur de 50 % des dépenses dans la limite de 5 000 euros par an et par foyer fiscal. »
Translation: This amendment aims to create a specific tax credit for expenses incurred by individuals to meet their legal brush-clearing obligations, at 50% of expenses up to 5,000 euros per year per tax household.
10 October 2026Amendment · assemblee-nationale.fr
These statements are quoted verbatim with their source and date. They are separate from votes: only votes count in the analysis of political orientations. A position may have changed since.
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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