Amendment approved for single-parent families

On Thursday, October 15, 2026, deputies approved an amendment to the 2027 budget bill that increases the tax credit for services to individuals (CISAP) for single-parent families from 50% to 80%. The amendment was proposed by Philippe Brun, who is now an independent deputy after leaving the Socialist group.

Vote outcome and rationale

The amendment was adopted with 51 votes in favor and 28 against. Brun argued that single mothers and fathers, who make up 20% of such families, face significant expenses, particularly for child care. The change aims to provide additional support for single-parent families relying on domestic assistance.

Previous reforms and concerns

The amendment follows earlier measures that eliminated the imputation of former spouse's income from divorce-related benefits and tax-exempted child support payments. While the amendment was broadly supported, some critics argued that the tax credit should prioritize those in greater need.

Proposals to limit benefits

Mathilde Feld from La France insoumise cited a report by the Cour des comptes, which found that half of the 7 billion euros spent on the program is captured by the top 10% of earners. She proposed reducing the spending cap to 1,500 euros per year for activities not related to child care or assistance for the disabled or those with disabilities.

Alternative suggestions and rejection

Christine Pirès-Beaune from the Socialists suggested lowering the tax credit rate for non-child care and non-disabled assistance activities, while Charles de Courson from Liot proposed a fixed rate of 45%. Arnaud Bonnet from Écologiste and Social suggested a 25% rate for those earning more than 50,000 euros. However, all these proposals were rejected.

Expanded scope of CISAP

Instead of reducing the tax credit, deputies expanded the list of activities covered by the CISAP to include "débrouissaillement" operations by individuals, aimed at preventing forest and vegetation fires. This term refers to efforts to clear land and vegetation to reduce the risk of wildfires.