Amendments to the 2027 budget law proposal are under discussion in France, focusing on the Crédit d'Impôt Service à la Personne (CISAP), a tax credit that helps nearly 5 million households who hire domestic workers for tasks like childcare, educational support, assistance for disabled individuals, and light home maintenance. The CISAP is projected to cost the government 7 billion euros in 2026, up from 6.1 billion euros in 2024, according to a report by the Cour des comptes, a French audit body. The report highlights that the current cost is not well balanced and disproportionately benefits the wealthiest 10% of households. Some members of parliament, or deputies, are proposing to lower the credit rate from 50% to 40% for certain activities not directly related to childcare or support for the elderly or disabled. This change, suggested by Christine Pirès Beaune (Socialists), could save 865 million euros. Another deputy, Charles de Courson (Liot), has proposed a reduction to 45% instead. These adjustments aim to make the tax credit more targeted and reduce public spending. Another proposed change would exclude platform fees from the calculation of the credit, focusing instead on the actual salary received by the worker. Currently, workers often receive significantly less than the hourly rate charged by platforms connecting them with employers. This adjustment could save an additional 200 million euros. The Ecologist and Socialist group has proposed a more income-based approach to the credit. Under their plan, households with a reference tax income below 50,000 euros would keep the 50% credit rate, while those earning between 50,000 and 100,000 euros would receive 25%, and those above 100,000 euros would get nothing. Thresholds could be adjusted based on the number of dependents, with exceptions for disabled individuals or those caring for disabled people or children. Deputies from La France insoumise, a leftist political group, have suggested an even more progressive reduction, from 50% for the poorest households (those earning below 30,000 euros) to 1% for those earning above 70,000 euros. They also urge the government to take stronger action against undeclared or informal work. Some deputies are also seeking to exclude certain expenses, like residential and secondary home security and sports coaching, unless they are directly related to dependent individuals. Others propose reducing the annual limit for gardening expenses from 5,000 to 2,500 euros, arguing that the current limit benefits wealthier households with larger properties. Philippe Brun, who was recently excluded from the Socialist group, has proposed raising the credit rate to 80% for single-parent families.