Le a de l’article 261 D du code général des impôts est ainsi rétabli :« a. Aux locations de meublés de tourisme au sens du I de l’article L. 324‑1‑1 du code du tourisme. ».

This amendment concerns a change to the French General Tax Code regarding furnished tourist rentals. It aims to re-establish a specific tax provision related to these types of accommodations. The amendment specifically affects the taxation of furnished tourist rentals, as defined by the French Tourism Code. This change could impact property owners and the short-term rental market.