Comprehensive Rehabilitation of the Tkuma Region as a National Focus Area and Assistance to Settlements Adjacent to It Law, 5785-2025
חוק שיקום נרחב לחבל התקומה כאזור מיקוד לאומי וסיוע ליישובים הסמוכים אליו, תשפ"ה-2025
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Chapter IV: Assistance Measures for Settlements Adjacent to the Tkuma Region
Chapter IV – Purpose§
The purpose of this Chapter is to allocate resources for assistance measures in the settlements or areas listed in the Second Schedule, adjacent to the Tkuma Region, that were harmed by the murderous surprise attack carried out by the Hamas organisation together with additional terrorist organisations in the Gaza Strip against the State of Israel (in this Chapter – the events of 7 October 2023).
Chapter IV – Definitions§
In this Chapter –
"assistance measures" – rehabilitation and development measures, including the granting of benefits, the allocation of resources and investment in growth and development drivers;
"the Minister" – the Prime Minister or another Minister whom the Government has empowered in respect of this Chapter.
Assistance Measures§
Budget for Assistance Measures§
For the purpose of carrying out assistance measures determined pursuant to section 18(a)(2), the Government shall allocate a budget in accordance with the details set out in the Government's decision in that regard.
Amendment of the Income Tax Ordinance – Temporary Provision – 290§
In respect of the tax years 2026 to 2029, Section 11 of the Income Tax Ordinance [New Version] shall be read as if after subsection (b1) the following were inserted:
"(b2) A person who was, throughout the entire tax year, a resident of a settlement adjacent to the Tkuma Region is entitled in that year to a tax credit at the rate referred to in paragraph (1) of subsection (b) and up to the ceiling prescribed in that paragraph, provided that if the person is entitled in that year to a tax credit under subsection (b), there shall be added to the tax credit to which the person is entitled under that subsection a rate of 7% of the person's taxable income from personal exertion, and to the income ceiling there shall be added an additional amount over and above the amount prescribed under that subsection of NIS 36,000, provided that the total rate of tax credit for a resident as aforesaid under this subsection shall not exceed 14% of the person's taxable income from personal exertion up to an income ceiling of NIS 180,000; a resident of a settlement adjacent to the Tkuma Region who is entitled to a credit as referred to in this subsection and also to another credit under the provisions of this Section may choose one of them; for this purpose, 'settlement adjacent to the Tkuma Region' – a settlement which, on the date of commencement of the Tax Benefits for Settlements Law (Legislative Amendments), 5786-2026, was a settlement adjacent to the Tkuma Region as its meaning in Chapter IV of the Comprehensive Rehabilitation of the Tkuma Region as a National Focus Area and Assistance to Settlements Adjacent to It Law, 5785-2025.".
Chapter IV – Implementation§
Chapter IV – Report to the Knesset – Temporary Provision§
The Minister shall report to the Economics Committee of the Knesset, once a year for four years from the commencement of this Law, on the assistance measures carried out pursuant to the Government decision referred to in section 18(a)(2) and on the allocation of the budget for that purpose pursuant to section 19 and its utilisation; the first report pursuant to this Section shall be submitted at the end of six months from the commencement of this Law or at approximately that date.
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Contact Us →Chapter V: Miscellaneous Provisions
Savings Provisions and Powers§
Implementation and Regulations§
The Minister is responsible for the implementation of this Law, except for Chapter IV, and may make Regulations for its implementation.
Report to the Knesset§
The Minister shall submit to the Economics Committee of the Knesset, once a year by 1 April commencing in 2026, the following:
Temporary Provision Regarding the Definition of "Resident"§
Commencement and Temporary Provision Regarding Privacy Protection§
Transitional Provisions§
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Contact Us →First Schedule (Section 2, the definition of "Tkuma Region")
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Contact Us →Second Schedule (Sections 16 and 20)
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