{ "article": { "LEGIARTI000021575857": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "133", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021575857", "URL": "article/LEGI/ARTI/00/00/21/57/58/LEGIARTI000021575857.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021642849", "@num": "L863-1", "#text": "Code de la sécurité sociale. - art. L863-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021714818", "@fin": "2999-01-01", "#text": "Santé", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021714723", "@fin": "2999-01-01", "#text": "II. Autres mesures", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575608", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS PERMANENTES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575610", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021557902", "@nor": "BCFX0921637L", "@num": "2009-1673", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021557902", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021575602", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021575857", "@fin": "2999-01-01", "@num": "133", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021559024", "@fin": "2999-01-01", "@num": "133", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I. - A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\nArt. L863-1\n
\n

\n
II. - Le présent article entre en vigueur le 1er janvier 2010 et s'applique aux droits annuels prononcés à compter de cette date." } }, "LEGIARTI000021642849": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L863-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-12-22", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021642849", "URL": "article/LEGI/ARTI/00/00/21/64/28/LEGIARTI000021642849.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027090152", "@num": "10", "#text": "Décret n°2009-602\n du 27 mai 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021575857", "@num": "133", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 133 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025014236", "@num": "27", "#text": "LOI n° 2010-1594 du 20 décembre 2010 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGITEXT000026420345", "#text": "Décret n°2012-1080\n du 25 septembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026419572", "@nortexte": "AFSS1231502D", "@numtexte": "2012-1080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-25" }, { "@id": "LEGITEXT000027564369", "#text": "Décret n°2013-507\n du 17 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027563275", "@nortexte": "AFSS1311848D", "@numtexte": "2013-507", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-17" }, { "@id": "LEGIARTI000028381190", "@num": "2", "#text": "Ordonnance n°2013-1208\n du 24 décembre 2013 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000028379276", "@nortexte": "AFSX1326486R", "@numtexte": "2013-1208", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-12-24" }, { "@id": "LEGITEXT000029211624", "#text": "DÉCRET n°2014-782 du 7 juillet 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029211036", "@nortexte": "AFSS1414311D", "@numtexte": "2014-782", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-07" }, { "@id": "LEGITEXT000029556413", "#text": "DÉCRET n°2014-1144 du 8 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029555602", "@nortexte": "AFSS1411758D", "@numtexte": "2014-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-08" }, { "@id": "LEGITEXT000034321514", "#text": "Décret n°2017-447 du 30 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034316282", "@nortexte": "AFSS1708826D", "@numtexte": "2017-447", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-30" }, { "@id": "LEGITEXT000035597452", "#text": "Décret n°2017-1363 du 19 septembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035595825", "@nortexte": "SSAS1722142D", "@numtexte": "2017-1363", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-09-19" }, { "@id": "LEGITEXT000036759243", "#text": "Décret n°2018-225 du 30 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036756074", "@nortexte": "SSAS1804796D", "@numtexte": "2018-225", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000037947342", "@num": "1", "#text": "Arrêté du 27 décembre 2018 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037880156", "@nortexte": "SSAS1832594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-27" }, { "@id": "LEGIARTI000041758231", "@num": "1", "#text": "Ordonnance n°2020-312 du 25 mars 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755763", "@nortexte": "SSAA2008161R", "@numtexte": "2020-312", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000026268225", "@num": "L1110-3", "#text": "Code de la santé publique - art. L1110-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028384204", "@num": "L1511-1", "#text": "Code de la santé publique - art. L1511-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028969392", "@num": "D380-2", "#text": "Code de la sécurité sociale. - art. D380-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030819715", "@num": "D862-3", "#text": "Code de la sécurité sociale. - art. D862-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038682723", "@num": "D911-2", "#text": "Code de la sécurité sociale. - art. D911-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028394739", "@num": "L162-1-14", "#text": "Code de la sécurité sociale. - art. L162-1-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745374", "@num": "L861-1", "#text": "Code de la sécurité sociale. - art. L861-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745379", "@num": "L861-2", "#text": "Code de la sécurité sociale. - art. L861-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745356", "@num": "L861-2-1", "#text": "Code de la sécurité sociale. - art. L861-2-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042686114", "@num": "L862-1", "#text": "Code de la sécurité sociale. - art. L862-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036393027", "@num": "L862-2", "#text": "Code de la sécurité sociale. - art. L862-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745432", "@num": "L862-4", "#text": "Code de la sécurité sociale. - art. L862-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027897433", "@num": "L862-7", "#text": "Code de la sécurité sociale. - art. 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L911-7-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049451865", "@num": "R111-2", "#text": "Code de la sécurité sociale. - art. R111-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034084529", "@num": "R111-3", "#text": "Code de la sécurité sociale. - art. R111-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029217401", "@num": "R242-1-6", "#text": "Code de la sécurité sociale. - art. 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Ouvrent droit à un crédit d'impôt au titre de la contribution due en application de l'article L. 862-4 les contrats d'assurance complémentaire de santé individuels souscrits auprès d'une mutuelle, d'une entreprise régie par le code des assurances ou d'une institution de prévoyance par les personnes résidant en France dans les conditions fixées à l'article L. 861-1 dont les ressources, appréciées dans les conditions prévues aux articles L. 861-2 et L. 861-2-1, sont comprises entre le plafond prévu à l'article L. 861-1 et ce même plafond majoré de 20 %. Le montant du plafond applicable au foyer considéré est arrondi à l'euro le plus proche. La fraction d'euro égale à 0, 50 est comptée pour 1.

Le montant du crédit d'impôt varie selon le nombre et l'âge des personnes composant le foyer, au sens de l'article L. 861-1, couvertes par le ou les contrats.

Il est égal à 100 euros par personne âgée de moins de seize ans, à 200 euros par personne âgée de seize à quarante-neuf ans, à 350 euros par personne âgée de cinquante à cinquante-neuf ans et à 500 euros par personne âgée de soixante ans et plus. L'âge est apprécié au 1er janvier de l'année.

Les contrats d'assurance complémentaire souscrits par une même personne n'ouvrent droit qu'à un seul crédit d'impôt par an.

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Article 133 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 01/01/2010 (LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1))