“Coluche niche” (CGI. art 200) offers a 75% tax deduction of up to 1,000 euros per year (tax benefit of 750 euros) for donations made to associations that help the poorest groups, such as Restos du Cœur or Secours Populaire. It costs 550 million euros a year, according to Les Républicains (LR) lawmaker Philippe Juvin, the general budget rapporteur. However, under the leadership of La France insoumise (LFI), the National Assembly converted this tax deduction into a tax credit. This allows French people who are not taxed to benefit from this system.
In addition, the adopted amendment complements article 9 of the Finance Bill (PLF) which doubles the ceiling from 1,000 to 2,000 euros giving the right to a rate increase of 75%. The tax benefit is increased to 1,500 euros.
