Rétablir le dispositif « Jeune Docteur » dans le crédit impôt recherche

This legislative proposal aims to reinstate the 'Young Doctor' mechanism within the Research Tax Credit (CIR) system. It seeks to provide financial incentives to encourage newly qualified PhDs to enter the private sector and engage in industrial research and development. This change primarily affects young researchers and companies that hire them, potentially reducing the cost of employing early-career scientists and boosting innovation in the private sector.