Sustainable mobility allowance: tax-free cap when combined with a transport pass raised from €600 to €800
Article 3 of the amending finance law of 16 August 2022 raises from €600 to €800 a year the income tax exemption cap that applies when the sustainable mobility allowance (bicycle, car-pooling, scooters, etc.) is combined with employer coverage of a public transport or bike rental pass. The article comes from an amendment by Jean-Marc Zulesi and Renaissance group members.
Measure originators
No official estimate found for this measure.
Measure impact
An employee who uses both public transport and a sustainable means of travel can receive from the employer up to €800 a year free of income tax under both schemes, against €600 before. The measure applies from the entry into force of the law, with no end date.
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
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
Joint committee
Désaccord éventuel
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)