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ART. 2
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ASSEMBL\u201\'3fE NATIONALE
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17 Octobre 2025
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___________________________________________________________________
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PROJET DE LOI DE FINANCES POUR 2026 - (N\u176\'3f 1906)
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AMENDEMENT N\u176\'3fI-CF1367
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M.\u160\'3fde\u160\'3fCourson, M.\u160\'3fBataille et M.\u160\'3fCastellani
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------------
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ARTICLE 2
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I.\u160\'3f\u8211\'3f\u160\'3fAvantl\u8217\'3falin\u233\'3fa\u160\'3f1, ins\u233\'3frer les trois alin\u233\'3fas suivants\u160\'3f:
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\u171\'3f\u160\'3fL\u8217\'3farticle\u160\'3f224\u160\'3fducode g\u233\'3fn\u233\'3fral des imp\u244\'3fts est ainsi modifi\u233\'3f\u160\'3f:
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}
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\u171\'3f\u160\'3f1\u176\'3f\u160\'3fLe\u160\'3f6\u176\'3fdu\u160\'3fII est ainsi r\u233\'3fdig\u233\'3f\u160\'3f:
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}
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\u171\'3f\u160\'3f\u171\'3f\u160\'3f6\u176\'3f\u160\'3fSans qu\u8217\'3filsoit tenu compte des plus-values mentionn\u233\'3fes au\u160\'3fI del\u8217\'3farticle\u160\'3f150\u8209\'3f0 B\u160\'3f
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ter
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, retenues pour leur montantavant application de l\u8217\'3fabattement mentionn\u233\'3faux\u160\'3f1\u160\'3f
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ter
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\u160\'3fet 1\u160\'3f
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quater
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 del\u8217\'3farticle\u160\'3f150\u8209\'3f0 D.\u160\'3f\u187\'3f\u160\'3f\u187\'3f
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II.\u160\'3f\u8211\'3f\u160\'3fApr\u232\'3fsl\u8217\'3falin\u233\'3fa\u160\'3f4, ins\u233\'3frer les trois\u160\'3falin\u233\'3fas suivants\u160\'3f:
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quater
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 B, \u224\'3fl\u8217\'3farticle\u160\'3f199\u160\'3f
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undecies
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bis
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du pr\u233\'3fsent code et \u224\'3f l\u8217\'3farticle\u160\'3f107 de la loi n\u176\'3f 2021\u8209\'3f1104du\u160\'3f22\u160\'3fao\u251\'3ft\u160\'3f2021 portant lutte contre le d\u233\'3fr\u232\'3fglementclimatique et renforcement de la r\u233\'3fsilience face \u224\'3f ses effets,ainsi que de l\u8217\'3favantage en imp\u244\'3ft procur\u233\'3f par les cr\u233\'3fdits d\u8217\'3fimp\u244\'3ftpr\u233\'3fvus \u224\'3f l\u8217\'3farticle\u160\'3f200\u160\'3f
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undecies
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 et aux articles244\u160\'3f
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quater
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 B \u224\'3f 244\u160\'3f
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quater
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 W du pr\u233\'3fsent codeet aux articles 27 et 151 de la loi n\u176\'3f 2020\u8209\'3f1721du\u160\'3f29\u160\'3fd\u233\'3fcembre\u160\'3f2020 de finances pour 2021, etpar\u160\'3f\u187\'3f sont supprim\u233\'3fs\u160\'3f;
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}
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\u171\'3f\u160\'3f5\u176\'3f\u160\'3fApr\u232\'3fs le mot\u160\'3f:\u171\'3f\u160\'3fdiminu\u233\'3f, r\u233\'3fdiger ainsi la fin du\u160\'3fV\u160\'3f: \u171\'3f\u160\'3fde22,5\u160\'3f% de la diff\u233\'3frence entre 330\u160\'3f000\u160\'3f\u8364\'3f pour lescontribuables c\u233\'3flibataires, veufs, s\u233\'3fpar\u233\'3fs ou divorc\u233\'3fs, ou660\u160\'3f000\u160\'3f\u8364\'3f pour les contribuables soumis \u224\'3f impositioncommune, et ce revenu.\u160\'3f\u187\'3f\u160\'3f\u187\'3f
\par 
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EXPOS\u201\'3f SOMMAIRE
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La contribution diff\u233\'3frentielle surles hauts revenus (CDHR) vise \u224\'3f garantir une imposition minimale de20\u160\'3f% sur l\u8217\'3fensemble des revenus des foyers les plus ais\u233\'3fs.Pourtant, seuls 24\u160\'3f300 foyers sur les 62\u160\'3f500 entrant dansle champ de la contribution seraient effectivement redevables, enraison de la multiplication des retraitements et correctifsr\u233\'3fduisant artificiellement l\u8217\'3fassiette.
\par 
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}
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Le pr\u233\'3fsent amendement vise \u224\'3frestaurer la coh\u233\'3frence et la port\u233\'3fe du dispositif, en supprimantl\u8217\'3fessentiel des retraitements introduits, sources de complexit\u233\'3f etde d\u233\'3fperdition de rendement.
\par 
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}
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Il pr\u233\'3fvoit\u160\'3f:
\par 
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}
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\u160\'3f\u8211\'3f\u160\'3fde retenir pour lecalcul du seuil d\u8217\'3fassujettissement le revenu fiscal de r\u233\'3ff\u233\'3frence(RFR) d\u233\'3fj\u224\'3f utilis\u233\'3f pour la contribution exceptionnelle sur leshauts revenus (CEHR)\u160\'3f;
\par 
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}
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\u160\'3f\u8211\'3f\u160\'3fd\u8217\'3fexclure la prise encompte des avantages fiscaux li\u233\'3fs aux r\u233\'3fductions et cr\u233\'3fdits d\u8217\'3fimp\u244\'3ftdans le calcul du taux effectif d\u8217\'3fimposition\u160\'3f;
\par 
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\u160\'3f\u8211\'3f\u160\'3fde supprimer lesabattements forfaitaires li\u233\'3fs \u224\'3f la situation de famille\u160\'3f;
\par 
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}
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\u160\'3f\u8211\'3f\u160\'3fd\u8217\'3fajuster le m\u233\'3fcanismede d\u233\'3fcote afin d\u8217\'3f\u233\'3fviter les effets de seuil tout en assurant que lacontribution s\u8217\'3fapplique effectivement \u224\'3f partir de250\u160\'3f000\u160\'3f\u8364\'3f de RFR pour une personne seule et500\u160\'3f000\u160\'3f\u8364\'3f pour un couple.
\par 
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