all the changes proposed in the Budget-Corriere.it commission

Economy Minister Giancarlo Giorgetti presented the package of amendments to the Chamber on Sunday to modify the economic manoeuvre. Here are all the proposed points below.

Social measures, in line with the structure of the maneuver presented to Parliament:

1) recalculation up to 25,000 euros, instead of 20,000 euros, of the amount of remuneration for the recognition of the additional percentage point on the partial exemption of social security contributions payable by employees for the pay periods from 1 January to 31 December 2023;

2) raising from 6,000 to 8,000 euros of the maximum threshold for the exemption from the payment of social security contributions by employers who hire, between 1 January and 31 December 2023, with permanent contracts, beneficiaries of the basic income;

3) revision of the pension indexation mechanism for the years 2023-2024 (modification of the percentage measures), in order to protect the neediest subjects;

4) raising the pensions for the over 75s to 600 euros, limited to the year 2023;

5) renegotiation of mortgage loan contracts;

6) increase to 80 per cent of the parental leave allowance granted to parents, alternatively, for the period of one month;

7) extension of tax deductions for expenses for interventions aimed at eliminating architectural barriers in single-family buildings and condominiums;

8) increase in the increase in the measure of the single and universal allowance recognized to families with four or more children;

9) promotion and support of the communities of the territories of foundations of banking origin in difficulty through the merger of the entities;

10) extension, until 2027, of the state competition to finance the institutional activities of university polyclinics managed directly by non-state universities (35 million euros per year);

11) in the field of university and research, establishment of scholarships in favor of victims of terrorism and organized crime;

12) financial measures in favor of the university sector (equalization between state universities and private higher education institutes for the purpose of recognizing resources destined for award purposes);

13) measures aimed at excluding scholarships for university students with disabilities from the income calculation for the purpose of receiving other assistance measures in favor of the disabled;

14) transformation of the Sports Credit Institute into a Spa;

15) increase of the Fund for the reimbursement of trial expenses in favor of the acquitted defendant and changes to the regulations on the payment of the reimbursement with provision for payment in a single solution.

Measures to guarantee the functionality of the Public Administrations, primarily through new hires:

1) harmonization of the administration allowance for ANPAL and INL personnel (charges starting from 2023: 20,542,346 euros per year for INL 493,640 euros per year for ANPAL);

2) provisions for the implementation of the PNRR in the field of civil proceedings and reduction to 12 months of the duration of the traineeship of ordinary magistrates;

3) recruitment for MASAF (300 personnel units, officials area) for the fight against fraud;

4) establishment of the National Management Authority of the Strategic Plan of the Common Agricultural Policy (CAP) and strengthening of the administrative capacity of MASAF and of the Agency for disbursements in agriculture – AGEA;

5) efficiency improvement of bodies and activities in the agricultural sector. Refinancing of the MASAF fund;

6) refinancing of the experimental incentive for personnel not belonging to the managerial level health role of the Ministry of Health;

7) school sizing arrangements, in order to achieve a PNRR target;

8) career progression for researchers and technologists in public research bodies supervised by the MUR;

9) measures for the functionality of the Ministry of Defence;

10) authorization of the expenditure to be allocated to the stipulation of insurance policies for legal protection and coverage of civil liability towards third parties in favor of the personnel of the Armed Forces, the Police Forces and the National Corps of Fire Brigades for harmful non-malicious events caused to third parties in carrying out the service;

11) fund for financing the recruitment of the police forces and the national body of firefighters;

12) measures for the functionality of the MAECI: recruitment of 100 units (second area) for 2023 and 420 units (third area) for 2024;

13) strengthening of the structures of the General State Accounting Office, also for the purposes of fulfilments relating to the PNRR;

14) establishment of the Technical Secretariat of the Control Room for the determination of the LEP;

15) recruitments for the Penitentiary Police Corps – 250 units for each of the years 2023, 2024, 2025 and 2026 – and increase in the workforce of the judicial offices;

16) recruitments for the strengthening of the Court of Auditors in the two-year period 2023-2024: 13 second-tier management units; 104 officials area units; 242 assistant area units.

Measures for the protection of households and businesses with respect to energy costs:

1) extension to the first quarter of the year 2023 of the application of the VAT rate reduced to 5 per cent to the supplies of thermal energy produced with methane gas in execution of an energy service contract;

2) extension to the district heating sector of the reduction of the VAT rate to 5 per cent, for the first quarter of 2023;

3) suspension until 31 January 2023 of supply interruption procedures for end customers directly connected to the natural gas transport network;

4) identification (by MEF and MASE) of financial intermediaries authorized to adopt practices to guarantee the liquidity and fluidity of the financial markets on which the reference value of the gas price is determined;

6) reduction to 10 percent of the VAT rate applied to pellets, for the year 2023;

7) provisions on private-law pension funds: provision (by the MEF, in agreement with MLPS, having consulted the COVIP) of a regulatory framework for the investments of private pension funds;

8) provisions in favor of entities providing social-health and social-welfare services: recognition of an extraordinary contribution for IPAB due to the increase in energy costs (Charges: 5 million euros for 2023);

9) in the matter of building superbonus, changes to the deadlines for the presentation of the CILA for condominiums.

Measures to support productive and agricultural activities to strengthen the country system:

1) financial provisions for companies operating in the retail consumer product trade sector: depreciation of the cost of buildings used for business purposes for the current tax period up to 1 January 2023 and for the following four tax periods ;

2) tax breaks on indirect taxes due for transfers of land ownership to under 40s who intend to achieve registration in the social security and welfare management for direct farmers and professional agricultural entrepreneurs, to subjects already registered or who undertake to directly cultivate or manage the fund for 5 years;

3) establishment of the Italian Center Foundation for the design of semiconductor integrated circuits (CHIPS/IT) to promote technological innovation in the sector (Charges: capital expenditure of 10 million euros for the year 2023 and 25 million for each of the years from 2024 to 2030 and current expenditure of 5 million euros for each of the years from 2023 to 2030);

4) additional allocation of 30 million euros for the year 2023 and 40 million euros for each of the years from 2024 to 2026 for the “Nuova Sabatini” subsidy (productive investments in small and medium-sized enterprises);

5) support for the competitiveness of Italian companies abroad and provisions on the management of the Central Microcredit Fund by Simest Spa;

6) refinancing of digitization activities and interventions for the implementation of the DAB Digital Radio Plan;

7) changes to the management of the High Yield Infrastructure Fund to make it more efficient;

8) strengthening of the organizational structure of the Transport Regulatory Authority;

9) in the context of the university and research sector, provisions regarding: integration of CNR resources; equalization of ANVUR personnel administration allowance (National agency for the evaluation of the university and research system); fees for experts and commission members for the evaluation of research projects;

10) the rule that modifies the sanctioning discipline on the use of the POS was abolished.

11) raising the requirements for small businesses to use simplified accounting from 400 to 500 and from 700 to 800.

Measures to strengthen the control system in relation to natural disasters and to deal with hydrogeological instability:

1) implementation of the IT-Alert public alarm system;

2) strengthening of the operational capacities of the district basin authorities.

Covers:

– reduction of the negative component of general system charges (UG2), in order to contain the effects of the price increase in the natural gas sector for the first quarter of 2023 (charges: EUR 3,544 million);

– redetermination of the rate of substitute taxes applied to the purchase values ​​of shareholdings and land for building and for agricultural use (increase from 14 to 16 per cent); – recognition of citizenship income within the maximum limit of 7 months instead of 8; – games.