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Associés à l’État par contrat depuis la loi Debré de 1959, ces établissements participent pleinement à la mission de service public d’éducation. Ce réseau assure un maillage territorial essentiel, notamment en zone rurale et dans les quartiers prioritaires, garantissant le pluralisme éducatif et la liberté de choix des familles, principes reconnus par le bloc de constitutionnalité. Une étude nationale récemment conduite par la Fédération nationale des organismes de gestion de l’enseignement catholique (FNOGEC) en octobre 2025 met en évidence d’importantes disparités territoriales dans l’application du principe de parité de financement entre enseignement public et enseignement privé sous contrat. Selon cette étude, ces écarts entraîneraient un manque à gagner annuel estimé à près de 900 millions d’euros pour l’enseignement catholique, soit environ 450 euros par élève, avec des variations pouvant aller de 1 à 30 selon les communes. Cette situation constitue une rupture d’égalité devant l’impôt et devant le service public : les familles qui choisissent l’enseignement catholique paient leurs impôts locaux comme les autres, mais ne bénéficient pas d’un financement équivalent pour la scolarisation de leurs enfants. Il faut noter également que les forfaits les plus élevés sont dans la quasi-totalité des cas issus de contentieux. L’intervention d’un tiers","articles":[{"num":"1er","extrait":"Après l’article L. 442-9 du code de l’éducation, il est inséré un article L. 442-9-1 ainsi rédigé : « Art. L. 442-9-1. – Les collectivités territoriales rendent publiques, annuellement, les modalités de calcul retenues et le montant de la contribution versée au titre des dépenses de fonctionnement des classes sous contrat d’association des établissements d’enseignement privés, pour chaque niveau d’enseignement relevant de sa compétence. Ces informations sont attestées par le comptable public. Un décret précise les conditions d’application du présent alinéa. « Sans préjudice de l’obligation pour les collectivités territoriales de calculer leur contribution au titre des dépenses de fonctionnement des classes sous contrat d’association selon les règles prévues aux articles L. 442-5, L. 442-5-1 et L. 442-9, lesdites contributions ne peuvent être inférieures à un montant minimal par élève, arrêté annuellement par le ministre chargé de l’éducation nationale pour chaque niveau d’enseignement. Ce montant minimal est revalorisé annuellement dans des conditions définies par décret. Lorsque la contribution résultant du calcul est supérieure au montant minimal visé au premier alinéa, la contribution la plus élevée est due. »"},{"num":"2","extrait":"La charge pour les collectivités territoriales est compensée à due concurrence par la majoration de la dotation globale de fonctionnement et, corrélativement pour l’État, 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.","resume":"Compense la charge des collectivités territoriales par une majoration de la dotation globale de fonctionnement et par la création d'une taxe additionnelle à l'accise sur les tabacs."}],"pdfUrl":"https://www.assemblee-nationale.fr/dyn/17/textes/l17b2712_proposition-loi.pdf","pdfPages":null},"dispositionsVersion":6},"stade":{"cle":"depose","etiquette":"Déposé, non adopté à ce jour","phrase":"Ce texte a été déposé le 28 avril 2026. 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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