Instaurer une seconde demi part fiscale pour la naissance du deuxième enfant

This is a French private member's bill, tabled in the National Assembly during the 17th legislature, that would create an additional half tax share (demi-part) in the income tax calculation when a second child is born. In France, income tax is computed using the family quotient system, where each household member counts as a number of 'parts' that reduces the taxable amount per share. Based on the title alone, the bill would increase these family tax shares to reflect the birth of a second child. The details of the proposed mechanism are not visible in this metadata. The change would most likely affect French households with at least two children, particularly families where a second child is born, and the tax authorities that apply the rule. This summary is based on metadata only, not the full legislative text, so the exact eligibility conditions, cost and start date are unknown.