L’article 261 D du code général des impôts est complété par un e ainsi rédigé :« e. Aux locations de meublés de tourisme au sens du I de l’article L. 324‑1-1 du code du tourisme. ».

This amendment proposes to add a new point 'e' to Article 261 D of the French General Tax Code. This addition specifically concerns the tax exemption for furnished tourist rentals. The change clarifies the tax treatment for furnished tourist accommodations, aligning it with the definition provided in the French Tourism Code. This affects owners and operators of such rental properties.