The 2027 finance bill (PLF) introduces changes to how electric vehicles and the automotive industry are taxed, aiming to encourage the shift to greener transportation while keeping the overall tax system stable. This comes as fuel prices have risen and the government has set a target of keeping the GDP deficit at 5%. The bill includes 43 billion euros in new measures without raising general taxes. For individuals, the CEE grant, which supports energy efficiency, continues but its future depends on ongoing discussions. A new criterion called the Éco-score, part of the Net-Zero Industry Act, could influence which electric vehicles qualify for certain benefits. This score may penalize models with batteries made outside Europe, where China supplies 50% of European battery needs. The "electric vehicle support" grant, funded by energy savings certificates (CEE), remains unchanged and will continue under the "Electrify France" plan. Automotive taxes for 2027 stay mostly the same, with existing brackets for CO₂ emissions and vehicle weight taxes unchanged. However, Article 25 introduces a new rule: light hybrids, or "micro-hybrids," will no longer receive a 100 kg reduction in their weight tax starting January 1, 2027. The current definition of micro-hybrids, based on electrical power under 30 kW, is considered hard to verify, so the PLF suggests replacing it with a CO₂ emission limit of 125 g/km. This change may impact light hybrids from Stellantis group brands and could increase the tax difference between hybrids and fully electric vehicles. For company cars, a new method for calculating VAT is introduced, based on the "normal" value of the service provided to employees, aligning with European law. Employer-paid commute cost support is also strengthened, with exemptions for fuel up to 1,000 euros and for charging electric, hybrid, or hydrogen vehicles up to 600 euros. The tax credit for installing home charging stations, which ended in January 2026, is not brought back in the PLF. However, a reduced VAT rate of 5.5% on charging station supply and installation continues, along with the ADVENIR program. A new device, IRICC, outlined in Article 24, would include renewable electricity used for recharging and could provide an extra income for charging station operators. Implementation of IRICC is planned by December 31, 2027, with a long period for adjustments. The PLF offers strong support for electric trucks in the freight sector. Additional depreciation for electric or hydrogen trucks and vans remains unchanged, with varying rates based on weight. In contrast, gas, bioGNV, ED95, or B100 trucks will see their depreciation advantage reduced from 2027, with rates cut in half. A reduced excise tax on electricity for recharging heavy vehicles over 7.5 tonnes is proposed but needs approval from Parliament and the European Union Council. The tax credit for green industry investments (C3IV) is also extended to include batteries and permanent magnets used in electric vehicles, supporting European production aligned with the resilience criteria of the Éco-score. The PLF is still subject to change. It will first be reviewed in the National Assembly's finance committee and in public sessions before moving to the Senate. Parliament has 70 days to provide its opinion on the bill.