Single parents: an 80% tax credit voted in the Assembly
Checked on
Published on
An amendment was adopted on the evening of the 15th. The new rate is not applicable yet.

In this article
The decision
According to LCP, an amendment to the 2027 budget raising this tax credit from 50% to 80% for single-parent families was adopted on 15 October: 51 votes to 28.
The expenses
The debate concerns personal services, notably childcare. Not all household expenses are covered.
A word to understand
The tax credit applies to the amount of tax, unlike the allowance on income. Conditions and ceilings remain essential.
Already in force?
A vote on an amendment is not final adoption of the law. It does not yet allow you to claim the new rate.
Learn the grammar
French grammar
Learn sentence patterns and usage from the article’s own sentences.
01The present indicative
est / sont + attribute (noun, adjective, prepositional phrase)
Les dates du reportage, des faits et de vérification sont distinctes.Key pointsÊtre in the present is est for a singular subject and sont for a plural one. It describes nature, state or place (“is”, “is located”). If what follows (the attribute) is a noun, adjective or prepositional phrase, it is not a passive. If a past participle follows, it is a passive (est annoncé). Headlines and summaries often use the present to describe the current situation.
02The passive in the passé composé
a / ont été + past participle
Un amendement a été adopté le 15 au soir.Key pointsThe past passive means “was done”. Its form is present of avoir + été (past participle of être) + past participle. Été does not change, but the last participle agrees with the subject in gender and number (la loi a été votée / les textes ont été votés). It is frequent in news reporting results such as votes, decisions and announcements.
03Pronominal verbs
se / s’ + verb
Le crédit d’impôt s’applique au montant de l’impôt, contrairement à l’abattement sur le revenu.Key pointsA pronominal verb is used with a reflexive pronoun (me, te, se, nous, vous) before the verb. It can mean “do to oneself”, “be done” or “do to each other”. In the news, se traduire (to result in), se tenir (to take place), s’agir de (to be a matter of) and se diffuser (to spread) are frequent. The pronoun changes with the subject (il se tient / ils se tiennent / je me souviens).
04Negation and its scope
ne / n’ … pas · ne … plus
Le nouveau taux n’est pas déjà applicable.Key pointsNormally ne and pas wrap the verb. Before a vowel, ne becomes n’. Check which part of the sentence the negation covers. Ne … plus means “no longer”.
05Citing a source with selon
selon + noun / organisation
Selon LCP, un amendement au budget 2027 portant ce crédit d’impôt de 50 % à 80 % pour les familles monoparentales a été adopté le 15 octobre : 51 voix contre 28.Key pointsSelon means “according to”. Put a person or organisation after it as the source. It separates facts the writer checked directly from what another body or report said. Citing a source does not turn a forecast into an accomplished fact.
06Delimiting an interval
de … à … / du … au …
Selon LCP, un amendement au budget 2027 portant ce crédit d’impôt de 50 % à 80 % pour les familles monoparentales a été adopté le 15 octobre : 51 voix contre 28.Key pointsDe…à… shows the start and end, “from … to …”, and is also used for changes in figures. With dates, de + le becomes du and à + le becomes au, giving forms like du 13 au 15. Check whether the interval concerns dates, times or amounts.
07Dates and their prepositions
le + 日付 / du … au …
Selon LCP, un amendement au budget 2027 portant ce crédit d’impôt de 50 % à 80 % pour les familles monoparentales a été adopté le 15 octobre : 51 voix contre 28.Key pointsLe 15 octobre means “on 15 October”. Distinguish the le before a date from the le that marks a weekly habit like a weekday. Du is de + le and au is à + le, so decide the meaning from the verb and period expressions around them. Their role depends on the group: a range of dates, the date of a bulletin or another complement.
Japanese grammar
Understand the structure and usage from the text.
01Citing a source: によると
noun + によると
LCPによると、国民議会は15日、ひとり親家庭の在宅サービスに関する税額控除率を50%から80%に上げる修正案を採択しました。Key pointsAs in “LCPによると”, it shows where the information comes from. What that source reported follows. It is used differently from “私にとって”, which gives one’s own opinion.
02Rejecting an interpretation
〜わけではない / 〜という意味ではない
現在すぐに80%の還付を受けられるという意味ではありません。Key pointsThese forms limit and deny an interpretation: “it does not necessarily follow” or “that is not what is meant”. They do not necessarily deny every fact in the sentence. Read what is being denied together with the earlier part.
03Polite negation and plain form
〜ではありません / 〜ではない
家庭のすべての支出が80%返るという案ではありません。Key pointsThey negate a noun and similar content. “ではありません” is the polite form and “ではない” the plain form. “成立ではありません” shows that it cannot be said to have been concluded.
04Qualifying a noun with に関する
noun + に関する + noun
LCPによると、国民議会は15日、ひとり親家庭の在宅サービスに関する税額控除率を50%から80%に上げる修正案を採択しました。Key pointsAs in “税控除に関する採決”, it explains what the following noun relates to. It is close to “about” and is common in headlines and descriptions.
05Cause or purpose with ため
〜ため / 〜ために
法律全体の成立ではないため、新しい率での申請が始まったとは案内していません。Key pointsため is used for both reason and purpose. “成立ではないため” is a reason and “運転手を守るため” a purpose. Decide from the whole sentence whether what precedes is a cause or a goal.
06Giving examples with など
noun / expression + など
報道では、子どもの世話などの対人サービスが議論されています。Key points“暴言など” gives “abusive language” as one example. It is not necessarily a closed list of only the things named. It also helps when reading the scope of a news story.