{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20250448,Language='FR')/Transcripts"}},"ID":20250448,"Language":"FR","BusinessShortNumber":"25.448","BusinessType":4,"BusinessTypeName":"Initiative parlementaire","BusinessTypeAbbreviation":"Iv. pa.","Title":"Exploiter le potentiel de la main-d'oeuvre nationale en incitant les personnes ayant atteint l'\u00e2ge de r\u00e9f\u00e9rence de la retraite \u00e0 garder une activit\u00e9","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Modification de la loi f\u00e9d\u00e9rale sur l\u2019harmonisation des imp\u00f4ts directs des cantons et des communes (LHID)</p><p>Art. 9, al. 2, let. j</p><p>Les d\u00e9ductions g\u00e9n\u00e9rales sont&nbsp;:</p><p>j. <u>une d\u00e9duction pour les personnes ayant atteint l\u2019\u00e2ge de r\u00e9f\u00e9rence de la retraite qui gardent ou reprennent une activit\u00e9 professionnelle, \u00e0 concurrence d\u2019un montant d\u00e9termin\u00e9 par le droit cantonal par ann\u00e9e fiscale&nbsp;; les cantons peuvent prendre des mesures pour att\u00e9nuer la charge fiscale de ces personnes&nbsp;;</u></p>","ReasonText":"<p>Les cantons et les communes sont aussi concern\u00e9s par les d\u00e9fis li\u00e9s \u00e0 la p\u00e9nurie de main-d\u2019\u0153uvre. Une r\u00e9glementation uniforme au niveau cantonal et communal garantirait que la mesure ait le m\u00eame effet partout et qu\u2019elle n\u2019entra\u00eene pas de distorsions de la concurrence entre les r\u00e9gions. De plus, en continuant \u00e0 travailler, les personnes ayant atteint l\u2019\u00e2ge de r\u00e9f\u00e9rence pourraient renforcer le march\u00e9 du travail local, ce qui am\u00e9liorerait la stabilit\u00e9 \u00e9conomique et la qualit\u00e9 de vie dans les communes. Enfin, la possibilit\u00e9 pour les cantons de prendre des mesures d\u2019all\u00e9gements fiscaux permettrait de rendre la poursuite d\u2019une activit\u00e9 professionnelle plus attrayante pour les personnes qui ont atteint l\u2019\u00e2ge de r\u00e9f\u00e9rence.</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Schneeberger Daniela","BusinessStatus":225,"BusinessStatusText":"Examen pr\u00e9alable - en commission du Conseil des Etats","BusinessStatusDate":"\/Date(1768326745000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"44|2446|2836","Category":null,"Modified":"\/Date(1778604424903)\/","SubmissionDate":"\/Date(1750291200000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5209,"SubmissionLegislativePeriod":52,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Emploi et travail|Fiscalit\u00e9|Protection sociale"}}