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Tax decreaseProposedIncome taxNational

Income tax reduction for donations to organisations helping people in need converted into a tax credit

The amendment amends Article 200(1 ter) of the General Tax Code: the 75% income tax reduction for donations to organisations helping people in need (the 'Coluche' scheme) is converted into a tax credit. The text states that section I applies only to amounts deducted from tax due.

Measure originators

InitiatorLFI-NFP
Marianne Maximi
La France insoumise - Nouveau Front Populaire
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2027

Measure impact

Donors to charities helping people in need (food aid, emergency housing, etc.) would receive a tax credit instead of a tax reduction. Adopted against the opinion of the finance committee and the Government.

Official references

Law number: PLF 2027 (AN n° 3210), art. additionnel aprÚs l'art. 3 (amdt n° I-1029)

Sources

Amendement n° I-1029 (Marianne Maximi) – PLF 2027, aprùs l'article 3Parliamentary
15 October 2026
AssemblĂ©e nationale – compte rendu de la deuxiĂšme sĂ©ance du jeudi 15 octobre 2026Parliamentary debate
15 October 2026
Scrutin public n° 8781 du 15 octobre 2026Vote
15 October 2026

Stated positions

Public statements by members of Parliament on this measure · 2 statements

  • AurĂ©lien Le CoqLFI-NFPForParliamentary debate
    « voilĂ  pourquoi nous vous prĂ©sentons un amendement visant Ă  renforcer la niche dite Coluche, c’est-Ă -dire Ă  soutenir Les Restos du cƓur et les autres associations d’aide alimentaire que vous n’aidez pas suffisamment. »

    Translation: that is why we are presenting an amendment to strengthen the so-called Coluche tax break, in other words to support the Restos du cƓur and the other food aid associations that you do not help enough.

    15 October 2026Parliamentary debate · assemblee-nationale.fr
  • Marianne MaximiLFI-NFPForAmendment
    « Nous souhaitons élargir ce dispositif pour que les personnes les plus modestes de notre pays puissent bénéficier de ces remboursements pour l'aide qu'elles apportent à ces associations. »

    Translation: We want to widen this scheme so that the most modest people in our country can benefit from these refunds for the help they give to these associations.

    8 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.

67%
2 / 3 steps
Pending
20 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote solennel prévu à l'Assemblée nationale sur la premiÚre partie du projet de loi
Source
Completed
15 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Actors
Marianne Maximi
Vote result
Adopted
Amendement n° I-1029 adopté en séance le 15 octobre 2026 (article additionnel aprÚs l'article 3, deuxiÚme séance du jeudi 15 octobre 2026) ; avis défavorable de la commission et du Gouvernement. Scrutin public n° 8781 : 39 pour, 30 contre, 39 abstentions.
Source
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

Présentation du PLF 2027 en Conseil des ministres et dépÎt à l'Assemblée nationale (projet de loi n° 3210)
Source