II: Income tax

1. By way of derogation from the foregoing provisions, the taxable income of single, divorced or widowed taxpayers who do not have any children in their exclusive, main or deemed equally shared parental care, is divided by 1.5 when these taxpayers:

a. Live alone and have one or more children who have reached the age of majority or who are subject to separate taxation and for whom these taxpayers have borne sole or main responsibility for at least five years during which they lived alone;

b. Live alone and have had one or more children who have died, provided that at least one of them has reached the age of sixteen or that at least one of them has died as a result of acts of war and that the taxpayers have borne the sole or main responsibility for at least one of these children for at least five years during which they lived alone;

c. Are in receipt, either for a disability of 40% or more, or as a widow, of a pension provided for by the provisions of the code des pensions militaires d'invalidité et des victimes de guerre reproducing those of the laws of 31 March and 24 June 1919;

d. Hold a disability pension for accidents at work of 40% or more;

d bis. Are holders of the "mobility inclusion" card marked "invalidity" provided for in article L. 241-3 of the code de l'action sociale et des familles;

e. Live alone and have adopted a child, provided that, if the adoption took place when the child was over ten years old, this child was dependent on the adopter as a foster child under the conditions provided for in article 196 since the age of ten. This provision does not apply if the adopted child died before reaching the age of sixteen or if the adopted child was not exclusively or mainly dependent on the taxpayers for at least five years during which they lived alone;

f. Are over 74 years of age and holders of the veteran's card or a pension paid under the provisions of the code of military invalidity pensions and victims of war; this provision also applies to the surviving spouses, over 74 years of age, of the persons mentioned above as well as persons holding the veteran's card at the time of their death.

2. The family quotient provided for in article 194 is increased by half a share for each dependent child and by a quarter of a share for each child deemed to be equally dependent on both parents, who holds a "mobility inclusion" card bearing the "disability" mention provided for in article L. 241-3 of the Social Action and Family Code.

3. The family quota provided for in article 194 is increased by half a share for married taxpayers, when one or other of the spouses fulfils one of the conditions set out in c, d and d bis of 1.

4. The family quota provided for in Article 194 is increased by one share for disabled married taxpayers when each of the spouses fulfils one of the conditions set out in c, d and d bis of 1.

5. The family quota provided for in Article 194 is increased by half a share for single, divorced or widowed taxpayers with one or more dependent children, whether this is exclusive, main or deemed to be equally shared between the parents, when these taxpayers meet one of the disability conditions set out in c, d or d bis of 1.

6. Married taxpayers, where one of the spouses is aged over 74 and holds a veteran's card or a pension paid under the provisions of the code des pensions militaires d'invalidité et des victimes de guerre, benefit from an additional half share of family quotient.

Taxpayers who benefit from the provisions of 3 or 4 cannot benefit from the provisions of the first paragraph.