Proposition de loi modifiant le Code des impôts sur les revenus 1992 en ce qui concerne l'adaptation automatique des montants des barèmes servant au calcul de l'impôt des personnes physiques et du précompte professionnel.

This is a Belgian bill, introduced in the Chamber of Representatives, that would amend the income tax code of 1992. It concerns the automatic adjustment of the tax brackets used to calculate personal income tax and the professional withholding tax (précompte professionnel) deducted from wages. Indexation aims to stop inflation from pushing taxpayers into higher brackets without any real increase in purchasing power. The change would mainly affect individual taxpayers in Belgium and employers who withhold tax from employees' pay. If adopted, the thresholds would be adjusted automatically rather than through separate periodic decisions. The bill is based on metadata only; the full legislative text was not reviewed.