Income tax, real estate loan, restaurant ticket… These 5 helping hands voted by the deputies

The draft 2023 budget is currently being examined by the deputies. A series of new features have been integrated. Among them, a new scale of income tax, a reduction in the tax credit for home employment or even a revaluation of restaurant tickets.

The examination of the finance bill (PLF) for 2023 by the National Assembly has started. Since Tuesday and until Thursday evening, the finance committee looks at the text. It has already adopted a series of amendments which could have an impact on your finances from next year. Here they are.

A new indexation of the income tax scale

Like every year, with some exceptions, the government has decided to raise the income tax scale in line with inflation. He stopped on an increase of 5.4% for 2023. This is more than 6 billion euros in income tax that would have been levied on the French if we did not take this measure, the minister recently explained. in charge of Public Accounts Gabriel Attal.

But several deputies, including Charles de Courson (Liberties, Independents, Overseas and Territories), have proposed an amendment which provides for a differentiated indexation of the scale. The French are not all equal in the face of rising prices, it is therefore necessary to provide a response that takes these disparities into account, it is a question of tax justice, explains the amendment which provides for indexation at a higher rate than one point inflation, or 6.4%, to help the most modest households and the middle classes. In order to limit the financial impact of the measure on the State budget, the last tranche of the 45% scale would only be increased by 4.4%.

This exceptional measure should make it possible to restore purchasing power to workers and the middle classes by significantly reducing the weight of income tax, explains the amendment.

Income tax: how much less will you pay in 2023 thanks to the new scale?

Transform the Ehpad reduction into a tax credit

2004 euros per month, this is the median rate for accommodation establishments for dependent elderly people (Ehpad). To limit the bill, anyone staying in a nursing home or independent residence is entitled to a tax reduction equivalent to 25% of the expenses advanced, capped 10,000 euros per year and per beneficiary. 432,000 people now benefit from this tax advantage reserved for taxable taxpayers.

An amendment by socialist Christine Pires Beaune proposes transform the tax reduction into a tax credit in order to extend the system to the most vulnerable groups, with the aim of social justice and the fight against inequality. In fact, despite the aid they can benefit from, such as the personalized establishment allowance (APA) or social assistance for accommodation in establishments (ASH), their remaining costs remain high. Thus, with a tax credit, non-taxable taxpayers will receive money from the tax authorities to reduce the monthly nursing home bill.

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Loan interest deduction for first-time buyers

A tax credit reserved for first-time buyers which allows a deductibility of loan interest. Here is the subject of the amendment tabled by two Renaissance deputies Mathieu Lefvre and Aurore Berg. But several conditions must be met in order to benefit from it.

The accommodation concerned must present, at the time of purchase, or, if applicable, once the construction or renovation work has been completed, a level of energy and environmental performance, determined according to the energy performance diagnosis method, corresponding class Aexplains the text.

Moreover, if it is definitively adopted, this tax credit, reserved for first-time buyers, cannot exceed 30% of loan interest during the first 7 years of the loan.

Reduction of the tax credit for home employment

If you employ a nanny to look after your children at home or a gardener, for example, you are entitled to a tax credit for home employment of 50%, capped at 12,000 euros in expenses. An advantage that has a cost: 5 billion euros for public finances, and which benefits all taxpayers, without distinction of means test, explains Christine Pires Beaune’s amendment. It proposes that, henceforth, only the activities of service to the person subjected to approval and the maintenance of the house and the housework are eligible for this tax credit.

Other personal service activities could be considered provided you are a young parent or dependent person (handicap or old age). As for the maintenance, upkeep and temporary vigilance of the main and secondary residence, it would be completely excluded, specifies the text.

A revaluation of restaurant tickets

Deputy Charle de Courson, again, has proposed an amendment so that the employer’s share exempt from tax on meal vouchers goes from 5.92 euros to 6.50 euros. The maximum face value of the restaurant ticket would thus increase from 11.84 euros 13euros.

The weakness of the annual revaluations of restaurant vouchers over the past ten years has caused a slow erosion of the purchasing power offered to 4.8million salaries who benefit from it. According to INSEE forecasts, food price inflation could reach 11.7% in December over one year, setting up a real stall between the value of the restaurant voucher and the price of a meal for employees, underlines the amendment.

If a revaluation of 4% entered into force on September 1 in the amending finance law, this remains insufficient to achieve the objective of catching up with the inflation of recent years and to cope with the rise in food prices in recent months, underlines the text .

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