The maneuver extends the school bonus by one year up to 1,500 euros for families with ISEE under 30 thousand euros who enroll their children in private institutions. The expected allocation is 20 million. The bonus is reserved for students enrolled in first level private schools (middle schools) and in the first two years of second level private secondary schools (the first two years of high school). Introduced by the 2026 Budget Law, it provides for increasing amounts as the ISEE decreases: bonuses between 600 and 1,500 euros with ISEE up to 10 thousand euros, bonuses between 400 and 1,300 euros with ISEE between 10 thousand and 20 thousand euros and bonuses between 200 and 1,000 euros with ISEE between 20 thousand and 30 thousand euros.
The Budget Law provides that the bonus for working mothers with at least two children rises to 100 euros per month and is paid quarterly. In 2026 the figure was equal to 60 euros. Employed workers are entitled to it, with the exception of domestic work relationships, and self-employed working mothers, with two children or more children and up to the month of the second child's tenth birthday in the case of two children, and up to the month of the youngest child's eighteenth birthday in the case of more than two children, and an income from work not exceeding 40,000 euros on an annual basis. To obtain it it is necessary to submit an application to INPS.
The furniture bonus and the appliance bonus have also been extended to 2027. The Budget Law also confirms for next year the deduction equal to 50% of the expenses incurred during the year for the purchase of furniture, up to a maximum of 5,000 euros, intended for the furnishing of a property undergoing renovation. The deduction can be used in ten annual installments of the same amount. The bonus for the purchase of highly energy efficient household appliances is also refinanced with 50 million euros for 2027. Criteria, methods and terms for the provision of the contribution will be defined by decree of the Mimit, in agreement with the Mef. For the moment, the increase in the ecobonus to 65%, which had been discussed by linking it to the application of the Nec, does not appear. The ceiling is standardized with a single spending ceiling of 96 thousand euros for all works.
There is a postponement of the annual quotas that can be used to offset the Superbonus tax credits in 2027. In fact, the Budget Law establishes that the quotas deriving from the transfer or discount on the invoice relating to the expenses incurred in 2023 are "in turn divided into 10 annual installments of the same amount". Credits for which taxpayers have already chosen to spread the benefit over 10 years are excluded. The compensations affected by this modification, we read in the Technical Report, are "estimated at 20,537 million": the result is that 2,053.7 billion will be returned in 2027, while the remaining 18.4 will be spread from 2028 to 2036. "The provision does not produce effects in terms of net debt, since the effects on this balance were recorded in the year 2023, corresponding to the expenditure incurred in in relation to the tax credits in question", specifies the technical report.
The Budget Law also introduces a fund with an endowment of 1,645 million euros for the year 2027, which constitutes a spending limit, intended for the recognition of a card worth 300 euros for the purchase of goods and healthcare services. The Card is recognized in 2027 to recipients of pensions or allowances for disabled civilians, blind and deaf-mutes of an amount not exceeding 28,000 euros for 2025 and who have reached the age of 75 on 31 December 2026. "We are talking about 5.5 million people", explained the Prime Minister Giorgia Meloni, underlining: "The budget can be used for health expenses that do not are covered by the national health service, for pharmaceutical expenses and for specialist visits".
More money in the paycheck for those who choose to stay at work rather than retire. The maneuver also extends the so-called Giorgetti bonus (formerly Maroni bonus) to 2027, which allows employees to receive directly in their salary, without paying taxes, the share of social security contributions normally paid to INPS. The measure, provided for by Article 54 of the Budget Law, concerns those who meet the requirements for ordinary early retirement by 31 December 2027 and decide to postpone leaving work. The government - according to the technical report - estimates around 7,500 acceptances of the extension, but only 15%, just over 1,100 workers, would actually be driven by the incentive to postpone retirement. Meanwhile, the bonus seems to be gaining ground: in the first eight months of 2026 the lower contribution revenues linked to the measure reached 21.8 million euros, compared to the 2.1 million recorded in 2025. For 2027, 16 million lower contributions are expected, which will rise to 32.6 million in 2028 and 33.3 million in 2029. Sums almost entirely offset by savings on deferred pensions, with an overall impact on public accounts almost nil in the first three years. The advantage for those who remain at work is a higher salary, in exchange for not having to credit their share of social security contributions.
The text of the Budget Law also provides, from 2027, for the extension of the Art Bonus - the tax credit recognized to those who make monetary donations to support Italian culture and artistic heritage: to private historical heritage open to the public, to ecclesiastical cultural assets and to major festivals. The possibilities of financing culture through private donations are therefore expanded. The operating methods and access requirements will be defined with an implementing decree. However, the rate of the benefit does not change, which remains at 65%, but only the group of subjects who can receive the subsidized donations and the type of interventions that can be financed are changed.
"The expansion of the Art Bonus provided for by the Budget law under discussion in the Chamber strengthens the alliance between the State and citizens in the protection and valorisation of the Italian cultural heritage - underlined in a note the Minister of Culture Alessandro Giuli - With article 109 we make more effective an instrument which has already made it possible to mobilize over a billion euros, extending the 65% tax benefit on charitable donations to new realities, from private cultural institutions to corporate archives and museums, from Third Sector bodies to foundations involved in the conservation of homes, villas and gardens of historical and artistic interest".
