{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230416,Language='FR')/Transcripts"}},"ID":20230416,"Language":"FR","BusinessShortNumber":"23.416","BusinessType":4,"BusinessTypeName":"Initiative parlementaire","BusinessTypeAbbreviation":"Iv. pa.","Title":"D\u00e9duisons les frais de camps pour soutenir la classe moyenne et les familles","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>L'article 33 de la Loi f\u00e9d\u00e9rale sur l'imp\u00f4t f\u00e9d\u00e9ral direct (LIFD) est modifi\u00e9 de la mani\u00e8re suivante\u00a0:</p><p>- 3bis (nouveau) Un montant de 250 francs par camp et par semaine pour chaque enfant ayant particip\u00e9 \u00e0 un camp durant les vacances scolaires, si l'enfant a moins de 18 ans et vit dans le m\u00eame m\u00e9nage que le contribuable assurant son entretien.</p><p>L'art.\u00a09, al.\u00a02, de la Loi f\u00e9d\u00e9rale sur l'harmonisation des imp\u00f4ts directs des cantons et des communes (LHID) est modifi\u00e9 de la mani\u00e8re suivante\u00a0:</p><p>- mbis (nouveau) un montant d\u00e9termin\u00e9 par le droit cantonal pour chaque camp et par semaine pour chaque enfant ayant particip\u00e9 \u00e0 un camp durant les vacances scolaires, si l'enfant a moins de 18 ans et vit dans le m\u00eame m\u00e9nage que le contribuable assurant son entretien.</p>","ReasonText":"<p>Les camps pour enfants durant les vacances sont de r\u00e9elles possibilit\u00e9s pour nos concitoyens afin de concilier au mieux la vie familiale et professionnelle. Ces camps peuvent \u00eatre consid\u00e9r\u00e9s comme de vraies alternatives aux solutions de garde existantes notamment en raison des difficult\u00e9s rencontr\u00e9es pour les parents pour garder leur enfant durant les vacances scolaires. </p><p>La classe moyenne et les familles sont durement touch\u00e9es par l'inflation et cette initiative permettra de leur venir directement en aide. De plus, elle permettra d'assurer un soutien indirect \u00e0 l'ensemble des camps, propos\u00e9s aux jeunes suissesses et suisses.</p><p>Egalement, le montant choisi permettra d'assurer une pleine \u00e9galit\u00e9 de traitement entre les contribuables peu importe les modalit\u00e9s de garde choisies ou disponibles.</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Berthoud Alexandre","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1700664120000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"28|32|2446","Category":null,"Modified":"\/Date(1711489691750)\/","SubmissionDate":"\/Date(1678924800000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5118,"SubmissionLegislativePeriod":51,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Questions sociales|\u00c9ducation|Fiscalit\u00e9"}}