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S revitalisation : L article 73 de loi de finances pour 2024 instaure compter du 1er juillet 2024, un nouveau dispositif de zonage d nomm zones France Ruralit s Revitalisation (ZFRR). Le dispositif comprend un niveau socle (ZFRR) et un niveau renforc (ZFRR + ) visant des communes n cessitant un soutien particulier. Il permet aux entreprises commerciales, industrielles, artisanales (au sens de l article 34 du CGI) ou professionnelles non commerciales (au sens de l article 92,.

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