{"id":398881,"date":"2025-11-06T14:14:01","date_gmt":"2025-11-06T13:14:01","guid":{"rendered":"https:\/\/group-gac.com\/?p=398881"},"modified":"2025-11-06T14:14:03","modified_gmt":"2025-11-06T13:14:03","slug":"plf-2026-un-marathon-parlementaire-sous-tension-autour-du-cir","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/plf-2026-a-tense-parliamentary-marathon-around-the-cir\/","title":{"rendered":"2026 Finance Bill: a tense parliamentary marathon over the CIR"},"content":{"rendered":"
\n\t\t\t\t
\n\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Important: The information presented below is current as of November 4, 2025.<\/em><\/strong><\/p>

Upcoming parliamentary debates are likely to modify its content. This article deals exclusively with the \u00abrevenue\u00bb section of the 2026 Finance Bill (PLF), which is currently under debate. The \u00abexpenditure\u00bb section will be examined separately in the coming weeks. The amendments detailed below are subject to change during parliamentary discussions.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t

The 2026 Finance Bill (<\/strong>2026 Finance Bill<\/strong><\/a>) promises to be eventful: more than 3,800 amendments tabled, a suspension of debates, and a <\/strong>Research tax credit<\/strong><\/a> (CIR) at the heart of tensions between competitiveness, sovereignty, and tax justice. <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t

Review of the 2026 draft budget: between parliamentary overload and a tight schedule<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

The review of the 2026 finance bill is turning into a marathon. After the text was rejected by the finance committee, lawmakers returned to the government's initial draft, restarting the entire legislative process. The result: 3,822 amendments were tabled in public session, compared with 1,821 in committee.<\/p>

As of November 4, the counter shows 151 amendments adopted, 876 examined, and 504 rejected, leaving 2,947 proposals still to be reviewed. Faced with this backlog, discussions were suspended from November 4 to 12, allowing time to examine in parallel the <\/strong>social security financing bill<\/strong><\/a> (PLFSS). Debates are expected to resume on November 12.<\/strong><\/p>

Unlike a comprehensive adoption, the vote on November 17 will only concern the first part of the finance bill: revenue and tax measures, with the CIR remaining a key issue. The second part, which covers expenditure and budget appropriations, will be debated from November 17 to 24, before a final vote on the entire finance bill is expected on November 24.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t

The CIR at the center of debates on innovation and taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Among this profusion of amendments, one measure in particular stands out: the CIR. A cornerstone of innovation support policy, it has become the focus of debates on competitiveness, sovereignty, and tax justice.<\/p>

No fewer than 64 amendments relate to the CIR, covering regulation, simplification, and rewriting of eligibility criteria.<\/strong>. Only one text has passed the threshold so far: amendment I-823. It requires any company voluntarily relocating to repay the CIRs received during the previous three financial years, while being excluded from the scheme for three years. A measure aimed at linking tax benefits to territorial anchoring.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t

Proposed amendments to change the CIR system<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t