Tax credit for works required by technological risk prevention plans extended to 2029
The amendment replaces 31 December 2026 with 31 December 2029 in Article 200 quater A(1 bis) of the General Tax Code (40% tax credit for works required by a technological risk prevention plan, PPRT). It also amends Articles L. 515-16-2 and L. 515-19 of the Environment Code: the deadline for carrying out the works goes from eleven to fourteen years, and the 1 January 2027 deadline is postponed to 1 January 2030 for plans approved before 1 January 2016.
Measure originators
No official estimate found for this measure.
Measure impact
Owners of homes near upper-tier Seveso sites required to carry out reinforcement works under a PPRT could claim the tax credit for expenses paid until 31 December 2029 and would have three more years to complete the works. The Government supported extending the tax credit but opposed this amendment, which also postpones the works deadline.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 3 statements
« Proroger le crĂ©dit dâimpĂŽt est utile, mais autoriser trois ans de plus pour la rĂ©alisation des travaux garantit mieux la rĂ©ussite de ces travaux. »
Translation: Extending the tax credit is useful, but allowing three more years to carry out the work better ensures its success.
15 October 2026Parliamentary debate · assemblee-nationale.fr« vise Ă prolonger de trois ans la pĂ©riode dâĂ©ligibilitĂ© au crĂ©dit dâimpĂŽt pour rĂ©aliser des travaux prescrits par les PPRT. »
Translation: aims to extend by three years the period of eligibility for the tax credit for carrying out work prescribed by the technological risk prevention plans.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Le crĂ©dit dâimpĂŽt constitue un levier de financement important et nĂ©cessaire pour permettre aux mĂ©nages de mener Ă bien ces travaux. »
Translation: The tax credit is an important and necessary financing lever enabling households to carry out this work.
9 October 2026Amendment · assemblee-nationale.fr
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Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
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