[en] This French legal document states the evolutions of modalities of application of the incentive tax related to the integration of biofuels, and modalities of calculation of the reduction of the tax rate with respect to the content in renewable energy for 2030. It first recalls the legal background (legal and administrative arrangements), and then presents some generalities about the tax (scope, base, amount, periodicity, case of supply crisis). It describes how the renewable energy content in biofuels is taken into account for the tax rate reduction. It details the modalities for the follow-up of products which are eligible for the tax rate reduction. It presents the content of the annual statement associated with this tax (calculations of the renewable energy share, of the actual rate, of the tax to be paid), and finally describes how to transfer a volume of eligible products