Tax increaseProposedIncome taxNational

Journalists' tax allowance capped at €850 of tax per year

The amendment supplements Article 81(1°) of the General Tax Code: the income tax exemption of expense allowances for journalists, editors, photographers, newspaper directors and drama and music critics (€7,650 a year) may not reduce income tax due by more than €850 a year.

Measure originators

InitiatorLFI-NFP
Aurélien Le Coq
La France insoumise - Nouveau Front Populaire
Amount
€850/year
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2027

Measure impact

Journalists and related professions whose tax benefit exceeds €850 a year (in practice those in the higher tax brackets) would pay more 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-1045)

Stated positions

Public statements by members of Parliament on this measure · 1 statement

  • Aurélien Le CoqLFI-NFPForAmendment
    « Ce mécanisme d’abattement, qui grève la ressource publique de 50 millions d’euros chaque année, bénéficie avant tout aux plus hauts revenus de la profession […] nous proposons de plafonner cet avantage fiscal à 850 euros, et non de le supprimer. »

    Translation: This allowance mechanism, which costs public revenue 50 million euros each year, benefits above all the highest earners in the profession […] we propose capping this tax advantage at 850 euros, rather than abolishing it.

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
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
Aurélien Le Coq
Vote result
Adopted
Amendement n° I-1045 adopté en séance le 15 octobre 2026 (article additionnel après l'article 3, première séance du jeudi 15 octobre 2026) ; avis défavorable de la commission et du Gouvernement. Scrutin public n° 8744 : 73 pour, 49 contre, 3 abstentions.
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)