Pilot of immediate advance of home-care aid and tax credit for personal services
Article 20 of the 2020 Social Security Financing Act sets up, on a pilot basis for periods of activity between 1 January 2020 and 31 December 2021, a scheme exempting individuals using home-help services from paying in advance the part of their costs covered by their aid (personal autonomy allowance, disability compensation benefit) and by a specific aid of up to 50% of the expenses eligible for the tax credit for employing a home worker, offset against that tax credit. Participating départements are set by decree with their agreement, and the national URSSAF fund concludes the necessary agreements. An evaluation report is due at the end of the two years.
Measure originators
No official estimate found for this measure.
Measure impact
In participating départements, recipients of the autonomy allowance or disability benefit using home services may pay only their remaining share. Annex 9 of the 2020 social security bill presents the measure as a cash-flow measure with a neutral financial impact.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Debate and vote
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