Support activities and Fight against pollution: For individuals: Deduction from the income tax base of 2/3 of the income from : For companies: Application of the reduced tax rate of 10% on profits from : Direct investments made by institutions for the supervision of children and assistance to the elderly, education, teaching and scientific research, by vocational training institutions, production and cultural industries, youth animation and leisure establishments and by health and hospital establishments Direct investments in private university accommodation projects. Direct investments made by companies specialized in the collection, transformation, recovery, recycling or treatment of waste and garbage. Encouragement of Young promoters: Are totally deductible and within the limits of the income or profit subject to tax, the income or profits reinvested in the subscription to the initial capital or to its increase of the companies created by the young promoters: young graduates of higher education, whose age does not exceed thirty years on the date of the creation of the company and who assume personally and permanently the responsibility of project management. Newly created companies: Newly created companies, other than those operating in the financial sector, the energy sectors with the exception of renewable energies, mining, real estate development, on-site consumption, commerce and telecommunications operators benefit from : The deduction a share of their profits or income from the exploitation of the first four years of activity under the same conditions, fixed as follows: 100% for the first year, 75% for the second year, 50% for the third year, 25% for the fourth year. An additional deduction at the rate of 30% for depreciation of machinery, equipment and equipment intended for operation, with the exception of passenger cars other than those constituting the main object of operation, acquired or manufactured as part of extension operations, from the income tax base or the corporate tax due for the first year from the date of acquisition, manufacture or the beginning of use.