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Ce chiffre est d’au tant plus alarmant qu’il est en augmentation de 7 % par rapport à l’année 2019, qui constituait déjà un record d’abandons d’animaux. Le 25 juin 2022, à l’occasion de la journée mondial e contre l’abandon des animaux, des acteurs du secteur tiraient également la sonnette d’alarme et relataient le chiffre de 40 000 animaux recueillis chaque année en France. L’Association Stéphane Lamart dénombre, quant à elle, entre 60 000 et 100 000 abandons d’animaux par an. À titre d’exemple, l aSPA d’Auxerre dressait un bilan de début d’année déplorable en évoquant notamment des problèmes de saturation de leurs foyers, obligeant les bénévoles à accepter les animaux « au compte-gouttes ». Si l’on recense une explosion des abandons d’animaux domestiques en période estivale, cela est tout aussi dû au problème de non-stérilisation des animaux qu’à un départ en vacances. La situation est également critique pour la SPA du Sénonais à Nailly, qui constate une baisse drastique du nombre d’adopt ions dans leur refuge. L’été 2022 a été « cauchemardesque », avec seulement trente chiens adoptés durant cette période contre cinquante-quatre en 2021 et quarante-huit félins adoptés contre soixante-dix. À cela s’ajoute une multiplication des retours d’adoptions, parfois plusieurs mois après, ce ","articles":[{"num":"1er","extrait":"Après le 23° bis du II de la section V du chapitre premier du titre premier de la première partie du livre premier du code général des impôts, il est inséré un 23° bis A ainsi rédigé : « 23° bis A : Crédit d’impôt pour frais de garde d’animaux de compagnie (Article 200 quater B bis) : « Art. 200 quater B bis. ‒ Les contribuables domiciliés en France au sens de l’article 4 B peuvent bénéficier d’un crédit d’impôt égal à 50 % des dépenses effectivement supportées pour la garde de leur animal de compagnie sur l’année fiscale en cours. Ces dépense s sont retenues dans la limite d’un plafond fixé à 600 € par animal de compagnie. Ce crédit d’impôt vient en réduction de l’impôt sur le revenu dû au titre de l’année au cours de laquelle les dépenses sont effectivement supportées, après imputation des réductions d’impôt mentionnées aux articles 199 quater B à 200 bis, des crédits d’impôt et des prélèvements ou retenues non libératoires. Si le crédit d’impôt excède l’impôt dû, l’excédent est restitué. »"},{"num":"2","extrait":"Au premier alinéa de l’article 521-1 du code pénal, les mots : « trois ans d’emprisonnement et de 45 000 » sont remplacés par les mots : « quinze ans d’emprisonnement et de 100 000 »."},{"num":"3","extrait":"I. – Les dispositions de l’article 1 er ne sont applicables qu’aux sommes venant en déduction de l’impôt dû. II. – La perte de recettes pour l’État est compensé e à due concurrence par la création d’une taxe additionnelle à l’accise sur les tabacs prévue au chapitre IV du titre I er du livre III du code des impositions sur les biens et services."}],"pdfUrl":"https://www.assemblee-nationale.fr/dyn/16/textes/l16b0236_proposition-loi.pdf","pdfPages":null},"dispositionsVersion":6},"stade":{"cle":"depose","etiquette":"Déposé, non adopté à ce jour","phrase":"Ce texte a été déposé le 20 septembre 2022. Il n'a pas été adopté à ce jour : ce n'est pas la loi.","garde":"Ce résumé décrit ce que le texte propose. 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