Exonérations fiscales de cinq ans pour les entreprises qui relocaliseraient

This is a French private member's bill (proposition de loi ordinaire) submitted to the National Assembly during the 15th legislature. Its title refers to five-year tax exemptions for companies that bring back, or relocate, their activities to France. The aim appears to be encouraging firms that moved production abroad to return and create jobs domestically. Based on metadata only, the exact tax measures and conditions are not visible here. If adopted, the bill would most likely affect companies considering or undertaking relocation to France, and potentially the public finances through foregone tax revenue. Workers and regions hosting relocated activity could also be affected. Full text is needed to confirm eligibility criteria and scope.