Tax credit for volunteers' vehicle expenses
The amendment amends Article 200(1)(g) of the General Tax Code: personal vehicle expenses incurred by volunteers for a public-interest association, which they waive reimbursement of, give entitlement to a tax credit calculated on a flat-rate scale set by order of the budget minister, instead of being counted in the income tax reduction for donations. The text states that section I applies only to amounts deducted from tax due.
Measure originators
No official estimate found for this measure.
Measure impact
Volunteers who use their own vehicle for an association and waive reimbursement would receive a tax credit, based on a scale to be set by ministerial order. Adopted against the opinion of the finance committee and the Government; the general rapporteur said the cost was not known.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 4 statements
« Pour des raisons dâĂ©galitĂ©, sâagissant dâaides de ce type, il faut faire de la rĂ©duction dâimpĂŽt existante un crĂ©dit dâimpĂŽt. Câest pourquoi je soutiens ces amendements. »
Translation: For reasons of equality, for aid of this kind, the existing tax reduction must be turned into a tax credit. That is why I support these amendments.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Nous proposons donc de faire de cette rĂ©duction dâimpĂŽt un crĂ©dit dâimpĂŽt pour que lâensemble des bĂ©nĂ©voles bĂ©nĂ©ficient de ce coup de pouce, qui valorise leur engagement au service de toutes et de tous. »
Translation: We therefore propose turning this tax reduction into a tax credit so that all volunteers benefit from this boost, which recognises their commitment to serving everyone.
15 October 2026Parliamentary debate · assemblee-nationale.fr« En substituant un crĂ©dit dâimpĂŽt Ă la rĂ©duction dâimpĂŽt existante, cet amendement permet aux bĂ©nĂ©voles non imposables de bĂ©nĂ©ficier eux aussi de cet avantage fiscal. »
Translation: By replacing the existing tax reduction with a tax credit, this amendment allows non-taxpaying volunteers to benefit from this tax advantage too.
10 October 2026Amendment · assemblee-nationale.fr« Cet amendement prĂ©voit donc de substituer Ă la rĂ©duction un crĂ©dit dâimpĂŽt, afin de rĂ©tablir une Ă©galitĂ© entre les bĂ©nĂ©voles assujettis Ă lâimpĂŽt sur le revenu et ceux qui ne le sont pas. »
Translation: This amendment therefore replaces the reduction with a tax credit, in order to restore equality between volunteers who are liable to income tax and those who are not.
9 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