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Amendement 24 — art. 3 bis #81

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Manon Meunier
498981c2cd Amendement 24 — art. 3 bis 
Dispositif :

    I. – À l'alinéa 1, substituer au taux :
    « 80 % »,
    le taux :
    « 100 % ».
    II. – Compléter cet article par l'alinéa suivant :
    « IV. – La perte de recettes pour l'État est compensée à due concurrence par la création d'une taxe additionnelle à l'accise sur les tabacs prévue au chapitre IV du titre I er du livre III du code des impositions sur les biens et services. »
    II. – Compléter cet article par l'alinéa suivant :
    « V. – Le I n'est applicable qu'aux sommes venant en déduction de l'impôt dû. »

Exposé sommaire :

    Cet amendement du groupe LFI vise à renforcer l'accès au service de remplacement pour les agriculteurs et agricultrices en situation de souffrance psychique.
    Il prévoit ainsi de porter à 100% le taux du crédit d'impôt au titre des dépenses engagées pour assurer un remplacement pour congé, pour les agriculteurs et agricultrices en situation de souffrance psychique.
    Le service de remplacement est un outil essentiel pour prévenir la souffrance psychique et le risque suicidaire en agriculture, il doit être encore renforcé.

Sort : Rejeté | Déposé le 08/12/2025
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC2200P0D1N000024.xml

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 2025-12-08 12:00:00 +02:00