Proroger les donations exceptionnelles de l'article 790 A bis du code général des impôts afin de soutenir l'activité du secteur de la construction

This French private member's bill would extend a temporary tax measure under Article 790 A bis of the General Tax Code. The article covers exceptional gifts, which are treated more favourably for tax purposes. The stated aim is to support activity in the construction sector, which has been weakened by slower building and property transactions. This summary is based on the procedure's metadata only, not the full text of the bill. The main groups affected would be French households considering family gifts, particularly for property purchase or building work, and companies and workers in the construction and real estate sectors. Tax authorities would also be affected by any change to the rules and their deadlines. The exact scope and conditions depend on the bill's full text.