Amendement 163 — art. 16

Dispositif :

    Après l'alinéa 1, insérer l'alinéa suivant :
    « Les associations mentionnées au premier alinéa ne peuvent en aucun cas affecter ces dons à des actions visant la régularisation de ressortissants étrangers en situation irrégulière. »

Exposé sommaire :

    Par cet amendement, il est proposé de restreindre le champ d'application de cet article afin de garantir que les associations pro-migrants, intervenant au bénéfice des personnes en difficulté à la suite du passage du cyclone Chido, ne puissent détourner la finalité des dons destinés à la reconstruction de Mayotte.
    Ces dons ne sauraient être employés, directement ou indirectement, à des actions visant à régulariser des étrangers en situation irrégulière présents sur le territoire du département.

Sort : Adopté | Déposé le 16/01/2025
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC0775P0D1N000163.xml

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Groupe: RN
Angit-Diff: auto

articles/article-16.md

@@ -2,6 +2,8 @@
 
 I. – Le taux de la réduction d'impôt prévue au 1 de l'article 200 du code général des impôts est porté à 75 % pour les dons et les versements, y compris l'abandon exprès de revenus ou de produits, effectués entre le 14 décembre 2024 et le 17 mai 2025 au profit des organismes d'intérêt général mentionnés au même article 200 qui, dans le cadre de leur action dans le Département de Mayotte à la suite du passage du cyclone Chido, fournissent gratuitement des repas ou des soins aux personnes en difficulté ou contribuent à favoriser leur logement, y compris par la reconstruction des locaux d'habitation rendus inhabitables, à l'exclusion des locaux édifiés sans droit ni titre et constituant un habitat informel au sens du deuxième alinéa de l'article 1er‑1 de la loi n° 90-449 du 31 mai 1990 précitée.
 
+Les associations mentionnées au premier alinéa ne peuvent en aucun cas affecter ces dons à des actions visant la régularisation de ressortissants étrangers en situation irrégulière.
+
 Ces versements sont retenus dans la limite de 1 000 euros par an. Il n'en est pas tenu compte pour l'application de la limite de 20 % du revenu imposable mentionnée au 1 de l'article 200 du code général des impôts.
 
 II (nouveau). – La perte de recettes pour l'État résultant de l'extension du bénéfice du I aux dons effectués à l'ensemble des organismes d'intérêt général est compensée à due concurrence par la création d'une taxe additionnelle à l'accise sur les tabacs prévus au chapitre IV du titre Ier du livre III du code des impositions sur les biens et services.