Loi modifiant le Code des impôts sur les revenus 1992, en vue d'augmenter le montant de l'exonération fiscale dont bénéficient les pompiers volontaires des services publics d'incendie et les agents volontaires de la protection civile, de 1 mars 2019
Article 1er. La présente loi règle une matière visée à l'article 74 de la Constitution.
Art. 2. A l'article 38, § 1er, du Code des impôts sur les revenus 1992, modifié en dernier lieu par la loi du 30 mars 2018, les modifications suivantes sont apportées :
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dans l'alinéa 1er, le 12° est remplacé par ce qui suit :
"12° les allocations des pompiers volontaires, des ambulanciers volontaires pour les prestations d'aide médicale urgente au sens de l'article 1er de la loi du 8 juillet 1964 relative à l'aide médicale urgente, et des agents volontaires de la Protection civile à concurrence de 3 .750 euros;";
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l'alinéa 3 est remplacé comme suit :
"Les allocations de volontaires visées à l'alinéa 1er, 12°, ainsi que les rénumérations payées ou attribuées en exécution d'un contrat de travail flexi-job, visées à l'alinéa 1er, 29°, sont mentionnées sur la note de calcul qui est jointe à l'avertissement-extrait de rôle en matière d'impôt des personnes physiques du bénéficiaire.".
Art. 3. La présente loi produit ses effets le 1er janvier 2019.
L'article 2 est applicable aux allocations payées ou attribuées à partir du 1er janvier 2019.
Signatures
Promulguons la présente loi, ordonnons qu'elle soi revêtue du sceau de...
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