Question 14557 — health professions

Summary

Mr. Christian Girard alerts the Minister of Health, Families, Autonomy and People with Disabilities to the fiscal inequality that persists between the different health professions participating in permanent ambulatory care (PDSA). Article 151 ter of the general tax code provides for an exemption from income tax for remuneration received for providing outpatient care. However, this device does not benefits only doctors, dental surgeons and midwives, inexplicably excluding state-certified nurses, even though their role in the PDSA is now recognized and regulated by the texts. Indeed, Decree No. 2025-152 of February 19, 2025 relating to the permanence of ambulatory care explicitly expands the participation of nurses in this public service mission, alongside doctors and midwives. He provides in particular that nurses can contribute to the PDSA on a voluntary basis and that their remuneration is set by national conventions. Thus, while nurses are now fully integrated into the operational organization of the PDSA, they remain excluded from the tax incentive system provided for by the CGI. This situation creates a clear break in equality between professionals carrying out missions similar, in often demanding conditions, particularly in under-resourced areas. This inconsistency is all the more problematic as the participation of nurses in the PDSA responds to a growing need for access to unscheduled care, particularly in areas where medical demographics are fragile. Their commitment is essential to maintaining a continuous, quality care service. Additionally, several questions Previous parliamentarians have already underlined the importance of preserving the attractiveness of the PDSA through adapted tax arrangements, particularly for regulatory doctors. It therefore appears necessary to extend this reflection to all professionals now involved in this system. Also, he asks the Government if it intends to put an end to this inequality by extending the income tax exemption provided for in article 151 ter of the CGI to state-certified nurses participating in ambulatory care, in order to ensure fair treatment between professionals and to strengthen the attractiveness of this system, which is essential for continuity of care.

Machine translation from French. The official text remains authoritative.

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