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Aussi, la présente proposition de loi vise à assurer la gratuité des repas scolaires pour les élèves appartenant à des familles dont les revenus sont les plus modestes, en particulier pour celles vivant sous le seuil de pauvreté. Le mécanisme de la présente proposition de loi est double. D’une part, il vise à inciter les collectivités territoriales à appliquer le principe d’une progressivité de la tarification de la restauration scolaire en proposant un nombre minimal de cinq tranches dont « le barème s’applique au dernier revenu imposable du foyer fiscal auquel est rattaché l’élève, calculé dans les conditions prévues par les article s 193 à 196 bis du code général des impôts ». Cette modulation tarifaire, qui concernera les « élèves des écoles maternelles, des écoles élémentaires, de s collèges et des lycées de l’enseignement public », est une mesure d’équité. Ce nombre de cinq tranches est en effet calqué sur celui en vigueur pour le calcul de l’impôt sur le revenu, ce qui permet de mieux tenir compte de la situation des foyers les plus modestes, en particulier des familles vivant sous le seuil de pauvreté. D’autre part, le mécanisme vise à accorder une tarification nulle aux familles relevant de la première tranche tarifaire. Les familles qui bénéficieront de cette gratuité doivent justifier d ’un revenu fiscal de référence (RFR) inférieur ou égal à 7 800 € (a","articles":[{"num":"1er","extrait":"Le chapitre III du titre III du livre V de la deuxième partie du code de l’éducation est complété par un article L. 533-3 ainsi rédigé : « Art. L. 533-3. – Les tarifs de la restauration scolaire fournie au x élèves des écoles maternelles, des écoles élémentaires, des collèges et des lycées de l’enseignement public sont fixés par la collectivité territoriale qui en a la charge. « Les tarifs mentionnés à l’alinéa précédent ne peu vent, y compris lorsqu’une modulation est appliquée, être supérieur s au coût par usager résultant des charges supportées au titre du servic e de restauration, après déduction des subventions de toute nature bénéficiant à ce service. « Ces tarifs peuvent être fixés selon un barème progressif comprenant au moins cinq tranches, dans les conditions suivantes : « – le barème s’applique au dernier revenu imposable du foyer fiscal auquel est rattaché l’élève, calculé dans les conditions prévues par les articles 193 à 196 bis du code général des impôts ; « – la limite supérieure de la tranche la plus basse inclut les foyers fiscaux dont les revenus, tels que définis à l’alin éa précédent, sont inférieurs ou égaux à 7 800 € ; « – cette limite est, chaque année, indexée comme l a limite supérieure de la première tranche du barème de l’impôt sur le revenu ; « – le tarif de la première tranche est fixé à zéro. »"},{"num":"2","extrait":"La charge pour les collectivités territoriales est compensée à due concurrence par la majoration de la dotation global e de fonctionnement et, corrélativement pour l’État, par la création d’une taxe additionnelle aux droits mentionnés aux articles 575 et 575 A du code général des impôts.","resume":"Compense la charge pour les collectivités territoriales par une majoration de la dotation globale de fonctionnement, gagée pour l'État par une taxe additionnelle du code général des impôts."},{"num":"3","extrait":"Les dispositions de l’article 1 entrent en vigueur le 1er septembre 2018."}],"pdfUrl":"https://www.assemblee-nationale.fr/dyn/15/textes/l15b0739_proposition-loi.pdf","pdfPages":null},"dispositionsVersion":6},"stade":{"cle":"depose","etiquette":"Déposé, non adopté à ce jour","phrase":"Ce texte a été déposé le 7 mars 2018. 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