Birth bonus, tax, post-flood compensation. The doubts of the Chambers' technicians

Specify whether the bonus for newborns also applies to adopted children; define the timing of the decree to compensate the Regions for the lost revenue due to the abolition of car tax or specify the rules on post-flood funds in Emilia Romagna.

The technicians of the Chamber and Senate review the maneuver by putting their notes in black and white in a dossier signed by the respective research services. An analysis that contains 24 'evaluates': the formula with which, usually, the legislator is invited to consider a tweak. Often it is a question of form but, in some cases, also of substance and suggestions aimed at clarifying possible interpretative doubts. But also to avoid running into constitutional concerns.

As in the case of the law which raised the spending levels of the Regions for services purchased by accredited private individuals, however, tying it to specific services. The technicians refer to a ruling by the Council according to which this can affect "discretionary areas of choice reserved for the Region".

Hence the invitation: "consider the opportunity to evaluate these constitutional profiles". Among the indications that come from Montecitorio's dossier, one also concerns the measure on increasing IRAP for banks and insurance companies. The technicians observe, in fact, that the explanatory report on the point provides for the application of the new rules for the calculation of advance payments also in 2028, without this being made explicit in the provision. Still on the games, the Council's warning is underlined that the tenders for concessions continue to be postponed. And finally, between the lines an inconsistency emerges on the rules for calculating the exit tax: the new tax envisaged by the budget for those who transfer their tax residence abroad. The tax affects different categories of financial earnings, but to establish how much to pay the measure refers to provisions that cover only some of them.