Au c du II de l’article 244 quater B du code général des impôts, le taux : « 43 % » est remplacé par le taux : « 30 % ».

This procedure proposes amending a French tax law to reduce the tax rate from 43% to 30% for certain business investments. The goal is likely to encourage investment by making it more financially attractive. This change directly affects businesses eligible for this specific tax credit, potentially impacting their investment decisions and financial planning.