Visant à alléger l'impôt sur les sociétés pour les petites et moyennes entreprises

This is a French bill (proposition de loi ordinaire) introduced in the National Assembly, whose title states its aim: to reduce corporate income tax (impôt sur les sociétés) for small and medium-sized enterprises. Such bills are proposed by members of parliament rather than by the government, and they typically set out specific changes to the tax code that are then debated, amended and voted on. Based on the title alone, the bill is intended to ease the tax burden on smaller firms. The bill would mainly affect small and medium-sized businesses subject to corporate income tax in France, and potentially their owners and employees if lower taxes free up investment or hiring. The precise rates, thresholds and eligibility rules are not visible from the metadata and would need to be checked in the full text.