Tax decreaseProposedIncome taxNational

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

InitiatorSOC
Christophe Proença
Socialistes et apparentés
Amendment authorECOS
Léa Balage El Mariky
Écologiste et Social
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2027

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

Law number: PLF 2027 (AN n° 3210), art. additionnel aprÚs l'art. 3 (amdts n° I-1268, I-3687)

Stated positions

Public statements by members of Parliament on this measure · 4 statements

  • Éric CoquerelLFI-NFPForParliamentary debate
    « Pour des raisons d’égalitĂ©, s’agissant d’aides de ce type, il faut faire de la rĂ©duction d’impĂŽt existante un crĂ©dit d’impĂŽt. C’est 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.

  • Iñaki EchanizSOCForParliamentary debate
    « Nous proposons donc de faire de cette rĂ©duction d’impĂŽt un crĂ©dit d’impĂŽt pour que l’ensemble 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.

  • LĂ©a Balage El MarikyECOSForAmendment
    « En substituant un crĂ©dit d’impĂŽt Ă  la rĂ©duction d’impĂŽt 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.

  • Christophe ProençaSOCForAmendment
    « Cet amendement prĂ©voit donc de substituer Ă  la rĂ©duction un crĂ©dit d’impĂŽt, afin de rĂ©tablir une Ă©galitĂ© entre les bĂ©nĂ©voles assujettis Ă  l’impĂŽt 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.

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
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
Christophe Proença, Léa Balage El Mariky
Vote result
Adopted
Amendements identiques n° I-1268, I-3687 adoptés 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° 8780 : 49 pour, 28 contre, 38 abstentions.
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)