Agriculture: investment super-depreciation, HVE and replacement tax credits, forestry contributions to the ONF

A 40% super-depreciation would be created for certain agricultural and agri-food investments made between 2027 and 2030 and recognised as an 'agricultural future project'. The tax credit for a first HVE (High Environmental Value) certification would be extended by one year, and the replacement tax credit would be relaxed for farmers who are mayors of municipalities with fewer than 1,000 inhabitants. Following QPC (constitutional review) decision no. 2026-1193 of 10 April 2026, the article would restore the contribution paid to the ONF (National Forestry Office) by local authorities owning forests (12%, 10% in mountain areas) and the additional contribution of €2 per hectare.