impôt sur le revenu – Transformer la réduction d'impôt Ehpad en crédit d'impôt

This written question asks about transforming a tax reduction for Ehpad (retirement homes) into a tax credit. This change could affect how individuals and families are taxed on their income related to these care facilities. The question concerns taxpayers who utilize Ehpad services and potentially the operators of these facilities. It aims to clarify the implications of shifting from a tax reduction to a tax credit for income tax purposes.