The 2027 finance bill, introduced on October 1, 2026, contains just a dozen references to artificial intelligence, with no specific funding allocations or dedicated sections for AI, despite earlier government promises. Prime Minister Sébastien Lecornu had previously announced 655 million euros for AI development, drawn from the France 2030 investment plan. This amount appears in the bill under the vague description "Structural Financing of Innovation Ecosystems," but the connection between this funding and AI is not clearly defined in the detailed documents accompanying the bill. The bill also proposes the transformation of the Interministerial Direction of Digital (DINUM) into ARIANE, the Reference Authority for AI and Digital in the State, starting on January 1, 2027. ARIANE, led by Walter Arnaud, will be responsible for promoting shared digital tools and infrastructure across government departments, enforcing uniform technical standards, and regulating the use of AI. The government hopes AI will improve productivity, enabling public sector workers to complete tasks more efficiently, and plans to hire over 400 digital specialists to reduce dependence on external contractors. Another provision in the bill, article 9, introduces an "industry 4.0 surcharge," allowing small and medium-sized industrial enterprises and mid-sized companies to deduct 40% of the cost of new equipment from their taxable income, with higher deductions for smaller businesses and those in supported regions. Generative AI is specifically listed as one of the technologies to be integrated into manufacturing processes. The bill also mentions AI in the context of the armed forces, with a 6.4 billion euro increase in defense spending, bringing the total to 63.4 billion euros for 2027. However, the exact portion of this budget allocated to AI is not specified. The bill does not include provisions for data centers, which are essential for AI operations, nor does it address the "AI hour" that must be included in the curriculum for second-year students by September 2027. The government acknowledges that AI can have both positive and negative economic effects, noting its potential to boost productivity and growth while cautioning that technology company stocks may decline if market enthusiasm wanes. The High Council of Public Finances has described the 1% growth assumption for 2027 as optimistic. The draft bill is not yet finalized and may be revised during the parliamentary session beginning October 13. Tax benefits for the tech sector, including the research tax credit and digital services tax, remain unchanged, with the latter expected to generate approximately 980 million euros. The government has labeled the budget as "reversible," allowing future governments to alter certain policies through decrees without waiting for a new finance law.