Structural reformProposedPublic aidNational

Municipal-level business tax reform compensation grant excluded from adjustment variables from 2027

The amendment provides that from 2027 the compensation grant for the business tax reform (DCRTP) paid to municipalities and inter-municipal bodies with their own tax revenue can no longer be reduced under the mechanisms adjusting State financial support to local authorities.

Measure originators

InitiatorDEM
Jean-Paul Mattei
Les Démocrates
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2027

Measure impact

Municipalities and inter-municipal bodies would be guaranteed that their DCRTP is no longer cut to finance increases in other grants. The 2027 bill did not plan any reduction of this grant; the measure applies to later years. Adopted by show of hands, with the finance committee and the Government leaving it to the wisdom of the Assembly.

Official references

Law number: PLF 2027 (AN n° 3210), art. additionnel après l'art. 41 (amdt n° I-3804)

Procedure timeline

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

67%
2 / 3 steps
Pending
3 November 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 première partie du projet de loi (Conférence des présidents du 20 octobre 2026)
Completed
27 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
Jean-Paul Mattei
Vote result
Adopted
Amendement n° I-3804 adopté en séance (après l'art. 41) ; sagesse de la commission et du Gouvernement. Adoption à main levée (pas de scrutin public).
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

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