After several days of intense debates in the National Assembly, the 2026 finance bill increasingly resembles a 'Frankenstein' budget, a patchwork of contradictory amendments complicating its final adoption. The executive, avoiding Article 49.3, faces strong opposition on measures like the surtax on multinationals and limits on sick leave. Lawmakers from all sides have adopted or suppressed key provisions, raising the risk of overall rejection.
Debates on the revenues section of the 2026 finance bill (PLF), started on Friday afternoon October 24, have seen over 3,500 amendments filed, turning the text into a heterogeneous patchwork. Right-wing deputies, led by Laurent Wauquiez, secured full tax exemption on overtime hours. Conversely, the left and Rassemblement national (RN) adopted, on Tuesday October 28, an amendment imposing a 26 billion euro tax on multinationals' profits, denounced by the Economy Minister as 'a middle finger to 125 countries'.
On the social security financing bill (PLFSS), Article 28, aiming to cap initial sick leave prescriptions by decree at 15 days in cities and 30 in hospitals to curb a 27.9% rise in benefits between 2019 and 2023, has sparked outrage. Oppositions, from La France insoumise (LFI) to ecologists via PS and LIOT group, filed suppression amendments, arguing it creates a 'logic of suspicion' toward caregivers and insured. The UNSA union criticized an attack on workers' rights, especially post-maternity.
PLFSS Article 18, planning to double medical franchises to save 2.3 billion euros – announced in July by François Bayrou –, was suppressed in the social affairs commission on October 29, labeled 'scandalous' and 'unjust' by deputies from RN to LFI. Medef president Patrick Martin blasted on X the 'new taxes as if seeking a miracle remedy', while Afep's Patricia Barbizet called the extended higher surtax on large firms' profits an 'error'.
If debates do not conclude by November 4, they will resume on November 12 after PLFSS. LFI withdrew 15% of its amendments to avoid blockage. This 'Frankenstein' budget risks rejection, threatening Sébastien Lecornu's government's stability.