The 2027 French finance bill has stirred significant debate, with business leaders criticizing the government for focusing tax increases primarily on companies. Retirees and EHPADs (residential care facilities for the elderly) have also raised concerns about pension freezes and funding. According to L’Opinion, these issues are part of a broader discussion about how to balance public finances while addressing the needs of different groups. The tourism sector is also under scrutiny, particularly the National Agency for Vacation Vouchers (ANCV), which faces changes outlined in the PLF 2027 (Programme de la Loi de Finances). Article 50 of the future budget highlights that the ANCV has accumulated reserves of 183.8 million euros as of the end of 2025, and the government plans to take a portion of these funds. This move has drawn criticism, with the ANCV stating, "It is a disgrace to celebrate the 90th anniversary of paid leave!" The agency’s model, which depends on equal contributions from companies and employees, is described as "virtuous" by Mebarek Karar, general delegate of Vacances et Familles. He argues that weakening this system is a political choice rather than an economic necessity. He warns that withdrawing 68% of the reserves could harm a functioning solidarity tool, especially since France’s vacation departure rate has remained stable since the 1980s at higher levels than in neighboring countries. In addition to changes affecting the ANCV, the government plans to reduce the tax benefit related to depreciation for property owners who rent out tourist furnished accommodations. Classic furnished rentals will be eligible for a depreciation of 2.5% of the property's value, with a ceiling of 7,000 euros per year, while tourist accommodations will face a lower depreciation rate of 1.5% and a ceiling of 5,000 euros per year. This change is intended to address imbalances in the rental market, particularly on platforms like Airbnb. Strasbourg-Entzheim airport will be exempt from the solidarity tax on air tickets (TSBA) for all domestic and intra-European flights due to strong competition from neighboring European infrastructure. The government also proposes adjustments to the TSBA, including reducing the rate to 2.63 euros for certain routes with a public service obligation or operated under a DSP (Special Public Service) linked to territorial continuity, down from the current 7.43 euros. Residents of overseas territories traveling to metropolitan France will also benefit from the reduced rate. Earlier proposals by Michel Barnier had aimed to triple the TSBA, but Sébastien Lecornu has since advocated for reducing it on specific routes.