Tax decreaseProposedIncome taxNational

Home-services tax credit ceiling raised to €25,000 for households affected by disability (2027-2029)

The amendment supplements Article 199 sexdecies(3) of the General Tax Code: the higher €20,000 expense ceiling provided for households affected by certain disability situations is raised to €25,000 for expenses paid between 1 January 2027 and 31 December 2029. The share relating to expenses above €20,000 is excluded from the overall cap on tax advantages (Article 200-0 A). The additional benefit applies only to amounts deducted from tax due and cannot be refunded.

Measure originators

InitiatorDEM

Sophie Mette

Les Démocrates

Amount

€25,000/year

Impact on public finances

No official estimate found for this measure.

Effective date

1 January 2027

Measure impact

Households affected by disability employing home help could receive up to €2,500 a year of additional benefit for 2027-2029 expenses, provided they pay income tax. Adopted against the opinion of the finance committee and the Government.

Official references

Law number: PLF 2027 (AN n° 3210), art. additionnel après l'art. 3 (amdt n° I-2172)

Sources

Amendement n° I-2172 (Sophie Mette) – PLF 2027, après l'article 3Parliamentary

15 October 2026

Assemblée nationale – compte rendu de la deuxième séance du jeudi 15 octobre 2026Parliamentary debate

15 October 2026

Scrutin public n° 8770 du 15 octobre 2026Vote

15 October 2026

Stated positions

Public statements by members of Parliament on this measure · 2 statements

Jean-René CazeneuveEPRForParliamentary debate
« À titre personnel, je suis favorable à l’amendement de notre collègue. »
Translation: Personally, I am in favour of our colleague's amendment.
15 October 2026Parliamentary debate · assemblee-nationale.fr
Sophie MetteDEMForParliamentary debate
« Pour certains foyers concernés par le handicap, l’aide à domicile est nécessaire chaque jour […] L’amendement tend ainsi à augmenter de 20 000 à 25 000 euros le plafond annuel de dépenses pour les foyers bénéficiant déjà du plafond majoré lié au handicap. »
Translation: For some households affected by disability, home help is needed every day […] The amendment thus seeks to raise the annual expenditure ceiling from 20,000 to 25,000 euros for households already benefiting from the higher disability-related ceiling.
15 October 2026Parliamentary debate · assemblee-nationale.fr

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 première partie du projet de loi

Source

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

Sophie Mette

Vote result

Adopted

Amendement n° I-2172 adopté en séance le 15 octobre 2026 (article additionnel après l'article 3, deuxième séance du jeudi 15 octobre 2026) ; avis défavorable de la commission et du Gouvernement. Scrutin public n° 8770 : 28 pour, 20 contre, 49 abstentions.

Source

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)

Source