The National Assembly's finance committee approved a number of changes to the 2027 budget on Thursday evening. These changes aim to increase taxes on family-owned businesses and large corporations while offering new benefits to small and medium-sized enterprises (SMEs) and providing more support to farmers. However, these proposals are not yet final and will need to be approved again later in the legislative process. One of the amendments introduced by Charles de Courson (Liot) imposes an annual tax of 2% on specific investment assets held by family businesses. This measure is intended to reduce opportunities for tax avoidance. Another amendment, proposed by Éric Coquerel (LFI), who is the president of the finance committee, lowers the turnover threshold for applying a tax on share buybacks from 750 million to 100 million euros. This change is expected to affect more companies under this tax rule. The committee also passed several measures aimed at supporting SMEs. A socialist amendment increases the profit limit that qualifies for a reduced corporate tax rate from 42,500 to 49,000 euros. The research tax credit (CIR), which supports innovation, was also revised to offer greater benefits to smaller companies while reducing the advantages for larger firms using the scheme. Additionally, a condition was added requiring companies receiving the CIR to maintain their research or production activities in France for at least ten years. If they relocate or reduce staff, they would have to repay the tax credit. For farmers, the amendments include increasing the limit for the precautionary savings deduction (DEP) from 150,000 to 250,000 euros. This allows farmers to save more money for emergencies. The rules for accessing these savings after a disaster have also been relaxed, and changes have been made to how forage stocks are handled. The committee also extended certain tax relief measures to income from the sale of animals slaughtered for health reasons. An amendment from the ecologists adds an exemption from tax for compensation payments meant to help farmers recover from losses due to heatwaves, droughts, and fires, which have been more frequent in recent summers. The decisions made by the finance committee are not yet final. The proposed changes must be reviewed and approved again when the full finance bill is examined in the chamber, starting on October 13. Only then can these measures potentially become part of the official budget.