Tax decreaseProposedIncome taxNational

Extra half tax share extended to surviving spouses of holders of the 'titre de reconnaissance de la Nation'

The amendment amends Article 195(1)(f) of the General Tax Code: the additional half share of family quotient granted to holders of the veteran's card and their surviving spouses is extended to surviving spouses of holders of the 'titre de reconnaissance de la Nation' (national recognition award).

Measure originators

Amendment authorSOC
Guillaume Garot
Socialistes et apparentés
InitiatorLFI-NFP
René Pilato
La France insoumise - Nouveau Front Populaire
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2027

Measure impact

Widows and widowers over 74 of holders of the national recognition award would receive an extra half share, reducing their income tax. 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 (amdts n° I-1055, I-3408)

Stated positions

Public statements by members of Parliament on this measure · 3 statements

  • Christophe ProençaSOCForParliamentary debate
    « Il vise Ă  Ă©tendre le bĂ©nĂ©fice d’une demi-part fiscale supplĂ©mentaire au conjoint survivant ĂągĂ© de plus de 74 ans d’un titulaire du titre de reconnaissance de la nation (TRN). »

    Translation: It seeks to extend the benefit of an extra half tax share to the surviving spouse aged over 74 of a holder of the title of recognition of the nation (TRN).

  • Guillaume GarotSOCForAmendment
    « Bien que leurs Ă©poux n’aient pas nĂ©cessairement rempli les conditions requises pour obtenir la carte d’ancien combattant, il paraĂźt juste et adĂ©quat d’exprimer la gratitude de la France en leur accordant les mĂȘmes droits que les veuves des titulaires de ladite carte. »

    Translation: Although their husbands did not necessarily meet the conditions to obtain the veteran's card, it seems fair and appropriate to express France's gratitude by granting them the same rights as the widows of card holders.

  • RenĂ© PilatoLFI-NFPForAmendment
    « Par cet amendement, les députés insoumis proposent de corriger une inégalité persistante dans la reconnaissance nationale, en donnant accÚs à la demi-part fiscale pour les veuves de combattants. »

    Translation: With this amendment, LFI deputies propose correcting a persistent inequality in national recognition by giving combatants' widows access to the extra half tax share.

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
René Pilato, Guillaume Garot
Vote result
Adopted
Amendements identiques n° I-1055, I-3408 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° 8762 : 34 pour, 30 contre, 53 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)