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Gabriel Amard
Non inscritSenatorIn office
- Department:
- Rhône
Biography
No biography available.
Voting history (3)
Formal vote16 December 2025 · National Assembly
Vote on the whole of the 2026 Social Security Financing Bill (final reading)AgainstResult: Adopted
Related measures (12)
Uprating of basic state pensions (+0.9%)Apprentice contribution exemption limited to 50% of the SMICCSG increase on capital incomeIncrease in the employer contribution on termination paymentsAdditional birth leaveSuspension of the pension reform timetableFreeze of housing benefit income thresholds in 2026APL restriction for non-EU international studentsExceptional contribution from supplementary health insurersEmployer contribution penalty linked to senior employmentFlat-rate deduction for overtime extended to all companiesTougher surcharges for undeclared work
Formal vote21 November 2025 · National Assembly
Vote on the first part of the 2026 Finance Bill (revenue)AgainstResult: Rejected
Related measures (27)
Tax on small imported parcelsRescheduling of the CVAE reductionTax on personal holding companiesExtension of the exceptional contribution on large companies' profitsOverhaul of the capital gains exemption regime for property, with an inflation adjustment coefficientIncrease in the air pollutant tax on diesel vehicles2026 indexation of the income tax scaleHigher threshold for the reduced corporate tax rate for SMEsSingle tapering general reduction (RGDU) of employer contributionsIncrease in the prime d'activité (+€50)Young innovative impact companies (JEII)Tax scheme for new rental housingCUMA agricultural tax credit and organic farming extension€50 contribution to bring a court caseIncrease in the regional vehicle registration tax – March 2026Extension of the tax deductibility of goodwill amortisationTemporary IFER increase for pre-2021 solar power plantsTightening of the Pacte DutreilMandatory e-invoicingTax neutrality for contributions to companies subject to corporate taxIncrease in fees for residence permits and naturalisationProfits tax exemption for businesses created in QPV areasDoubling of the ceiling for the "Coluche" tax reductionWaste TGAP increase path 2026–2030Abolition of the €500 driving licence aid for apprenticesCaps on the use of the personal training account (CPF)Tax exemption for compensation for sanitary culling of livestock
No-confidence motion5 February 2025 · National Assembly
No-confidence motion on the 2025 budget (after use of Article 49.3)Voted for censureResult: Rejected
Under Article 49.3, there is no vote on each measure: voting 'for' the no-confidence motion means opposing the budget that contained these measures.
Related measures (44)
Exceptional contribution on large corporate groupsExceptional tax on maritime shippingSolidarity tax on airline tickets - Private jetsProperty transfer duties (DMTO)End of the hybrid exemption - Company vehicle CO₂ tax (TVS)Increase in the financial transaction tax (TTF)VAT on electricity and gas subscriptions raised to 20%End of reduced VAT on gas boilersDifferential contribution on high incomes (CDHR)Tax on share buybacks (buyback tax)Exemption for family gifts for housingLMNP depreciation added back into capital gainsTax and social-contribution exemption on tips – 2025 extensionInnovation tax credit (CII) – extension at a reduced rate"Coluche" tax reduction – extension to associations combating violenceExtension of tax exemptions in ZFU-TE and QPV areasTax exemptions in rural revitalisation zones (ZFRR/ZFRR+)Car environmental penalty (malus) – 2026 tighteningLoc'Avantages – relaunch and extension1.8% indexation of the income tax scale (2024 income)Increase in the air ticket solidarity tax for commercial flightsCO2 registration penalty scale from 1 March to 31 December 2025Creation of the annual incentive tax on the acquisition of low-emission light vehiclesHousing tax refocused on second homes onlyAbolition of the tax reduction for accounting fees of members of approved management bodies25% rate for the SME investment income tax reduction and 30% for certain local investment fundsResearch tax credit refocused: end of the young PhD scheme and patent expenses47.4% additional contribution to the 2025 business value-added tax (CVAE)Agriculture: precautionary savings taxed at 70% after a hazard and provision for higher cattle valuesTransfer of farms to young farmers: €600,000 capital gains allowanceExcise on agricultural non-road diesel frozen at €3.86/hl5.5% VAT on supply and installation of residential solar panels of 9 kWp or lessAbolition of the tax on shows, games and entertainmentTaxation of management package gains above three times the company's performanceStronger measures against dividend arbitrageMutual betting on past horse races allowed and a levy on its proceeds createdFixed criminal procedure fee doubledCreation of a regional mobility levy capped at 0.15% of payrollRegional registration tax exemption for electric vehicles left to the regionsCyclical smoothing scheme for local government tax revenue (DILICO): €1bn set aside in 2025€750 flat employer contribution for apprenticeship contracts at bachelor's level and aboveCreation of long-term partial activity 'rebound' (APLD-R)Video game creation tax credit extended to 203175% tax reduction extended to donations to public-interest foundations for religious heritage
Voting statistics
3
Total votes
Votes for1
33.3%
Votes against2
66.7%
Abstentions0
0.0%
Absences0
0.0%