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Article L. 1111-1-1 du code général des collectivités territoriales (1) « Les élus locaux sont les membres des conseils élus au suffrage universel pour administrer librement les collectivités territoriales dans les conditions prévues par la loi. » Dans chaque commune, parmi ces élus locaux, certains sont désignés par leurs pairs afin de constituer l’organe exécutif de la commune. La charge de travail, mais aussi morale, induite est alors compensée avec l’attribution d’une indemnité de fonction, laquelle est régie par le code général des collectivités territoriales. En ce sens, la loi a connu bien des adaptations afin d’encadrer la mandature mais aussi la rémunération de l’élu, cherchant à la rendre attractive et accessible par le plus grand nombre, afin de renforcer l’engagement citoyen dans la vie démocratique locale. Cette proposition de loi s’inscrit dans cette démarche de reconnaissance de la fonction de membre du conseil exécutif local en proposant de libérer de l’impôt l’indemnité de fonction. Avant d’examiner l’aspect juridique de la proposition de loi, il convient de dresser un état des lieux, sommaire et actuel, d es difficultés auxquelles sont confrontés les élus locaux. Celles-ci constituent le fondement de la proposition ","articles":[{"num":"1er","extrait":"La troisième phrase du 1° de l’article 81 du code général des impôts est ainsi modifiée : 1° Après le mot : « habitants », sont insérés les mots : « soit à concurrence d’un montant égal à 51,6 % du montant d u traitement correspondant à l’indice brut terminal de l’échelle indiciaire de la fonction publique, s’il n’y a qu’un seul mandat, soit » ; 2° Les mots : « quel que soit le nombre » sont remplacés par les mots : « s’il y a pluralité »"},{"num":"2","extrait":"La perte de recette pour l’État, est compensée, à due concurrence, par la création d’une taxe additionnelle à l’accise sur le s 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/l16b1471_proposition-loi.pdf","pdfPages":null},"dispositionsVersion":6},"stade":{"cle":"depose","etiquette":"Déposé, non adopté à ce jour","phrase":"Ce texte a été déposé le 4 juillet 2023. Il n'a pas été adopté à ce jour : ce n'est pas la loi.","garde":"Ce résumé décrit ce que le texte propose. Ce n'est pas le droit en vigueur."},"linkedScrutins":[],"hasEnjeu":true,"hasDisp":true,"hasVotes":false,"hasOu":true,"themeLabels":{},"themesTexte":[],"nAmdtDeposes":null,"amdtIdx":null,"amdtDivisions":null,"amdtVotes":null,"aepDeps":{},"aepGroupes":[],"amdtCount":0,"status":{"kind":"caduque","label":"Caduque","sub":"Déposé sous la 16e législature, ce texte n'a pas abouti avant la fin de la législature (9 juin 2024). 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