diff --git a/notebooks/memos/memo_cdhr.ipynb b/notebooks/memos/memo_cdhr.ipynb
index 3a22333a2d49fc0390f5322c1430c1dab23c6c41..b444abb8c450dd9fefa82ca6904c7d3e8d5c3deb 100644
--- a/notebooks/memos/memo_cdhr.ipynb
+++ b/notebooks/memos/memo_cdhr.ipynb
@@ -12,6 +12,18 @@
     "---"
    ]
   },
+  {
+   "cell_type": "code",
+   "execution_count": null,
+   "metadata": {},
+   "outputs": [],
+   "source": [
+    "# | hide\n",
+    "from IPython.core.interactiveshell import InteractiveShell\n",
+    "\n",
+    "InteractiveShell.ast_node_interactivity = \"all\""
+   ]
+  },
   {
    "cell_type": "markdown",
    "metadata": {},
@@ -41,28 +53,66 @@
    "cell_type": "markdown",
    "metadata": {},
    "source": [
+    "## Mécanisme général\n",
+    "\n",
     "Cette nouvelle contribution est introduite par l'[Article 3 du PLF 2025](https://www.assemblee-nationale.fr/dyn/17/textes/l17b0324_projet-loi#_Toc179428410). Elle vise à atteindre un taux moyen d'imposition minimal de 20% pour les revenus supérieurs à 250 000 euros pour une personne seule et 500 000 euros pour un couple. Elle est calculée en fonction de la différence entre le taux moyen d'imposition et ce que le contribuable aurait eu à payer avec un taux moyen de 20%.\n",
     "\n",
     "Il y a un mécanisme de décote pour rendre progressif l'entrée dans cette contribution.\n",
     "\n",
-    "Ainsi qu'une réduction pour les couples et les personnes ayant des enfants à charge.\n",
+    "Ainsi qu'une réduction pour les couples et les personnes ayant des enfants à charge, se manifestant par une majoration du montant l'impôt pris en compte dans le calcul.\n",
     "\n",
     "Il est prévu que cette contribution ne s'applique qu'uniquement aux impôts payés en 2025, 2026 et 2027.\n",
     "\n",
-    "Le [simulateur LexImpact](https://socio-fiscal.leximpact.an.fr/?test_case=72&parameters=contribution_differentielle_hauts_revenus) permet de visualiser cette contribution et de préparer des amendements la concernant.\n"
+    "Le [simulateur LexImpact](https://socio-fiscal.leximpact.an.fr/?test_case=72&parameters=contribution_differentielle_hauts_revenus) permet de visualiser cette contribution et de préparer des amendements la concernant.\n",
+    "\n",
+    "### Formule de calcul\n",
+    "\n",
+    "Ce schéma représente l'implémentation qui est faire dans [OpenFisca-France-Reforms](https://git.leximpact.dev/leximpact/simulateur-socio-fiscal/openfisca/openfisca-france-reforms/-/blob/master/openfisca_france_reforms/plf_plfss_2025/cdhr.py?ref_type=heads).\n",
+    "\n",
+    ":::{.column-page}\n",
+    "```{mermaid}\n",
+    "flowchart TD\n",
+    "    Assiette_CDHR[RFR retraité = RFR avec certaines exceptions]\n",
+    "    X[Début] --> F{\"Eligible à la CDHR ?<br/>(rfr > 250 k€ célib ou 500 k€ couple)\"}\n",
+    "    F -->|NON| Z[pas de CDHR]\n",
+    "    F -->|OUI| decote{\"Eligible à décote ?<br/>(rfr < 330 k€ célib, 660 k€ couple)\"}\n",
+    "    Assiette_CDHR --> impot_cible_sans_decote[\"impôt cible sans décote = RFR retraité * 20%\"]\n",
+    "    decote --> |NON| cdhr_pas_decote[\"décote = 0\"]\n",
+    "    decote --> |OUI| cdhr_decote[\"décote = impôt cible sans décote<br/> moins 82.5% de la différence entre RFR et seuil décote\"]\n",
+    "    impot_cible_sans_decote --> cdhr_decote\n",
+    "    \n",
+    "    cdhr_pas_decote --> impot_cible[\"impôt cible = 20% du RFR retraité - décote\"]\n",
+    "    cdhr_decote --> impot_cible\n",
+    "    impot_avant_creation_cdhr[\"impot_avant_creation_cdhr = <br/>impôt_net<br/> + contribution_exceptionnelle_hauts_revenus<br/> + prelevement_forfaitaire_liberatoire\"]\n",
+    "    majoration[\"Majoration de 1 500 € par enfant et de 12 500€ pour un couple\"]\n",
+    "    impot_avant_creation_cdhr --> montant_cdhr(\"Montant de la CDHR = max(<br/>impôt cible - (impot_avant_creation_cdhr + majoration)<br/>, 0)\")\n",
+    "    majoration --> montant_cdhr\n",
+    "    impot_cible --> montant_cdhr\n",
+    "\n",
+    "```\n",
+    ":::"
    ]
   },
   {
    "cell_type": "markdown",
    "metadata": {},
    "source": [
-    "## Graphiques de l'impact de la CDHR sur une personne seule sans enfant qui perçoit uniquement des dividendes\n",
+    "\n"
+   ]
+  },
+  {
+   "cell_type": "markdown",
+   "metadata": {},
+   "source": [
+    "### Exemple pour une personne seule, sans enfant, qui perçoit uniquement des dividendes\n",
+    "\n",
+    "Après analyse du dispositif, il ressort que la CDHR concerne majoritairement les foyers bénéficiant de gros abattements spécifiques ou percevant très majoritairement des revenus sousmis au Prélèvement Forfaitaire Unique (PFU).\n",
     "\n",
-    "L'exemple concerne :\n",
+    "C'est pourquoi ce premier exemple concerne :\n",
     "\n",
     "- Une personne seule sans enfant afin d'illustrer le cas de base, sans majoration pour situation familiale (définie en III - 2°).\n",
     "\n",
-    "- Des revenus des dividendes pour leur représentativité relative en terme de montant total déclaré. \n",
+    "- Des revenus des dividendes pour leur représentativité relative en terme de montant total déclaré.\n",
     "  \n",
     "  En effet, l'exposé des motifs de l'[Article 3 du PLF 2025](https://www.assemblee-nationale.fr/dyn/17/textes/l17b0324_projet-loi#_Toc179428410) indique en particulier : \"Cette contribution s’applique, parmi les foyers assujettis à la CEHR, à savoir ceux dont le revenu de référence dépasse 250 000 € pour un célibataire et 500 000 € pour un couple, à ceux dont le taux moyen d’imposition est inférieur à 20 %.\"\n",
     "\n",
@@ -81,6 +131,11 @@
     "Lors de l'imposition au barème les revenus perçus sous forme de dividendes, case `2DC` de la déclaration de revenus n° 2042, bénéficient d'un abattement de 40%."
    ]
   },
+  {
+   "cell_type": "markdown",
+   "metadata": {},
+   "source": []
+  },
   {
    "cell_type": "code",
    "execution_count": null,
@@ -91,7 +146,6 @@
     "from openfisca_france import FranceTaxBenefitSystem\n",
     "from openfisca_france_reforms.plf_plfss_2025 import PlfPlfss2025\n",
     "from openfisca_core.simulations import SimulationBuilder\n",
-    "from openfisca_core import periods\n",
     "from openfisca_france.scenarios import init_single_entity\n",
     "import plotly.graph_objects as go\n",
     "import plotly.io as pio\n",
@@ -117,6 +171,8 @@
    "outputs": [],
    "source": [
     "# | hide\n",
+    "\n",
+    "\n",
     "def format_number(number):\n",
     "    return f\"{number:,.0f}\".replace(\",\", \" \")"
    ]
@@ -220,6 +276,7 @@
    "source": [
     "# | hide\n",
     "\n",
+    "\n",
     "nb_step = 500\n",
     "date_naissance = \"1980-01-01\"\n",
     "f2dc_max = 500_000\n",
@@ -227,9 +284,9 @@
     "current_period = 2024\n",
     "sb = SimulationBuilder()\n",
     "\n",
-    "start = (periods.instant(current_period),)\n",
+    "# start = (periods.instant(current_period),)\n",
     "\n",
-    "taux_prelevement_pfu = 12.8  # @param {type:\"slider\", min:12.8, max:20, step:0.1}\n",
+    "# taux_prelevement_pfu = 12.8  # @param {type:\"slider\", min:12.8, max:20, step:0.1}\n",
     "\n",
     "\n",
     "# def modify_parameters(parameters):\n",
@@ -257,7 +314,7 @@
     "    # par des personnes morales soumises à l'impôt sur les sociétés\n",
     "    # = case 2DC\n",
     "\n",
-    "    scenario_pfu = init_single_entity(\n",
+    "    scenario = init_single_entity(\n",
     "        tbs.new_scenario(),\n",
     "        # Axe declaration\n",
     "        axes=[\n",
@@ -277,7 +334,7 @@
     "        foyer_fiscal=dict(f2op=case_f2op),\n",
     "    )\n",
     "\n",
-    "    simulation_pfu = scenario_pfu.new_simulation()\n",
+    "    simulation_pfu = scenario.new_simulation()\n",
     "    return simulation_pfu\n",
     "\n",
     "\n",
@@ -379,9 +436,9 @@
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sur le revenu au PFU, avant 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sur le revenu au PFU, avec 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        "                            \n",
-       "var gd = document.getElementById('792a8833-fff0-4eec-a44c-79f3d989ffbe');\n",
+       "var gd = document.getElementById('2228ef97-4cfe-491f-ae1e-282e867882f5');\n",
        "var x = new MutationObserver(function (mutations, observer) {{\n",
        "        var display = window.getComputedStyle(gd).display;\n",
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@@ -425,16 +482,21 @@
    "cell_type": "markdown",
    "metadata": {},
    "source": [
-    "On constate sur le graphique ci-dessus que l'entrée dans la CDHR pour le cas au PFU ce fait à partir d'un peu moins de 300 000 € de revenus et non pas à partir de 250 000 €. Cela est dû à l'effet de la décote.\n",
+    "On constate sur le graphique ci-dessus que l'entrée dans la CDHR pour le cas au PFU se fait à partir d'un peu moins de 300 000 € de revenus et non pas à partir de 250 000 €. Cela est dû à l'effet de la décote.\n",
     "\n",
-    "De même, On constate  que la CDHR n'a aucun effet, pour ce cas-type, lors de l'option pour l'imposition au barême. Cela est également dû à l'effet de la décote, dont nous allons montrer l'impact ci-après."
+    "De même, on constate  que la CDHR n'a aucun effet, pour ce cas-type, lors de l'option pour l'imposition au barême. Cela est également dû à l'effet de la décote, dont nous allons montrer l'impact ci-après."
    ]
   },
+  {
+   "cell_type": "markdown",
+   "metadata": {},
+   "source": []
+  },
   {
    "cell_type": "markdown",
    "metadata": {},
    "source": [
-    "### Impact de la décote"
+    "## Impact de la décote"
    ]
   },
   {
@@ -458,7 +520,7 @@
    "source": [
     "# | hide\n",
     "\n",
-    "plf_tbs_sans_decote_cdhr = plf_tbs.clone()\n",
+    "plf_tbs_sans_decote_cdhr = PlfPlfss2025(FranceTaxBenefitSystem())\n",
     "plf_tbs_sans_decote_cdhr.neutralize_variable(\n",
     "    \"contribution_differentielle_hauts_revenus_decote\"\n",
     ")\n",
@@ -537,9 +599,9 @@
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sur le revenu au PFU, avant 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sur le revenu au PFU, avec CDHR, sans 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sur le revenu au PFU, avant 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sur le revenu au PFU, avec CDHR, sans 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        "                            \n",
-       "var gd = document.getElementById('a04a24fe-5d7c-40a7-80a5-58eb5e9ffb57');\n",
+       "var gd = document.getElementById('cdbe840a-2a92-435e-868d-b0e4cd97522f');\n",
        "var x = new MutationObserver(function (mutations, observer) {{\n",
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@@ -590,7 +652,19 @@
    "cell_type": "markdown",
    "metadata": {},
    "source": [
-    "## Pour une personne seule avec trois enfants à charge"
+    "## Impact de la majoration pour situation familiale de l'impôt pris en compte\n",
+    "\n",
+    "Au III de l'[Article 3 du PLF 2025](https://www.assemblee-nationale.fr/dyn/17/textes/l17b0324_projet-loi#_Toc179428410) : \n",
+    "\n",
+    "> 2° et le montant résultant de la somme de l’impôt sur le revenu et de la contribution prévue à l’article 223 sexies tels que définis au IV, ainsi que des prélèvements libératoires de l’impôt sur le revenu mentionnés au c du 1° du IV de l’article 1417, majoré de 1 500 € par personne à charge au sens des articles 196 à 196 B et de 12 500 € pour les contribuables soumis à imposition commune.\n",
+    "\n",
+    "La majoration pour situation familiale est de 1 500 € par personne à charge et de 12 500€ pour un couple. Notre compréhension est que cette majoration est appliquée au montant théorique de l’impôt pris en compte dans le calcul de la CDHR, et tenant compte de la CEHR ([Article 223 sexies](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036427364)). Ce montant est ensuite déduit de la CDHR théorique, c'est à dire de 20% du RFR.\n",
+    "\n",
+    "Cette _majoration_ entraine donc une _réduction_ de la CDHR pour les couples et les personnes ayant des enfants à charge.\n",
+    "\n",
+    "Par la suite nous continuons de parler de majoration car c'est le terme utilisé dans le texte de loi.\n",
+    "\n",
+    "__Prenons l'exemple d'une personne seule avec trois enfants à charge__, voici l'impact de la CDHR telle que proposée, avec majoration :"
    ]
   },
   {
@@ -646,6 +720,7 @@
    "source": [
     "# | hide\n",
     "\n",
+    "\n",
     "plf_tbs = PlfPlfss2025(FranceTaxBenefitSystem())\n",
     "# Avec PFU\n",
     "simulation_pfu_3_enfants = get_simulation_from_scenario_3_enfants(\n",
@@ -714,9 +789,9 @@
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sur le revenu au PFU, avant 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sur le revenu au PFU, avec 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sur le revenu au PFU, avant 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sur le revenu au PFU, avec 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        "                            \n",
-       "var gd = document.getElementById('267ee06c-91eb-4629-8c6c-36c286fa974e');\n",
+       "var gd = document.getElementById('0e322975-7549-46ed-972b-b88dee28f947');\n",
        "var x = new MutationObserver(function (mutations, observer) {{\n",
        "        var display = window.getComputedStyle(gd).display;\n",
        "        if (!display || display === 'none') {{\n",
@@ -764,7 +839,46 @@
     {
      "data": {
       "text/markdown": [
-       "Si nous reprenons le cas d'un revenu de 330 661 €, l'absence de majoration aurait fait passer l'impôt final à payer, comprenant la CDHR, de 68 386 € à 68 386 €, contre seulement 61 632 € avec la majoration."
+       "On constate sur le graphique ci-dessus que la CDHR n'a quasiment aucun effet pour ce cas-type avec l'option au barème. Sauf entre 327 000 € et 335 000 € de revenus."
+      ],
+      "text/plain": [
+       "<IPython.core.display.Markdown object>"
+      ]
+     },
+     "execution_count": null,
+     "metadata": {},
+     "output_type": "execute_result"
+    },
+    {
+     "data": {
+      "text/markdown": [
+       "Par exemple à 330 661 € de revenus, la CDHR fait passer l'impôt dû de 61 210 € à 61 632 €."
+      ],
+      "text/plain": [
+       "<IPython.core.display.Markdown object>"
+      ]
+     },
+     "execution_count": null,
+     "metadata": {},
+     "output_type": "execute_result"
+    },
+    {
+     "data": {
+      "text/markdown": [
+       "Vous pouvez zoomer en entourant la zone du graphique avec votre souris."
+      ],
+      "text/plain": [
+       "<IPython.core.display.Markdown object>"
+      ]
+     },
+     "execution_count": null,
+     "metadata": {},
+     "output_type": "execute_result"
+    },
+    {
+     "data": {
+      "text/markdown": [
+       "Cela est dû à la majoration pour situation familiale. Nous allons simuler ce qu'il se serait passé sans cette majoration ci-après."
       ],
       "text/plain": [
        "<IPython.core.display.Markdown object>"
@@ -785,33 +899,19 @@
     "Markdown(\"Vous pouvez zoomer en entourant la zone du graphique avec votre souris.\")\n",
     "Markdown(\n",
     "    \"Cela est dû à la majoration pour situation familiale. Nous allons simuler ce qu'il se serait passé sans cette majoration ci-après.\"\n",
-    ")\n",
-    "\n",
-    "Markdown(\n",
-    "    f\"Si nous reprenons le cas d'un revenu de 330 661 €, l'absence de majoration aurait fait passer l'impôt final à payer, comprenant la CDHR, de {format_number(irpp_economique_bareme[330])} € à {format_number(irpp_economique_bareme[330] + contribution_differentielle_hauts_revenus_bareme[330])} €, contre seulement {format_number(irpp_economique_bareme_3_enfants[330] + contribution_differentielle_hauts_revenus_bareme_3_enfants[330])} € avec la majoration.\"\n",
     ")"
    ]
   },
   {
    "cell_type": "markdown",
    "metadata": {},
-   "source": [
-    "### Impact de la majoration pour situation familiale de l'impôt pris en compte"
-   ]
+   "source": []
   },
   {
    "cell_type": "markdown",
    "metadata": {},
    "source": [
-    "Au III de l'[Article 3 du PLF 2025](https://www.assemblee-nationale.fr/dyn/17/textes/l17b0324_projet-loi#_Toc179428410) : \n",
-    "\n",
-    "> 2° et le montant résultant de la somme de l’impôt sur le revenu et de la contribution prévue à l’article 223 sexies tels que définis au IV, ainsi que des prélèvements libératoires de l’impôt sur le revenu mentionnés au c du 1° du IV de l’article 1417, majoré de 1 500 € par personne à charge au sens des articles 196 à 196 B et de 12 500 € pour les contribuables soumis à imposition commune.\n",
-    "\n",
-    "La majoration pour situation familiale est de 1 500 € par personne à charge et de 12 500€ pour un couple. Notre compréhension est que cette majoration est appliquée au montant théorique de l’impôt pris en compte dans le calcul de la CDHR, et tenant compte de la CEHR ([Article 223 sexies](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036427364)). Ce montant est ensuite déduit de la CDHR théorique, c'est à dire de 20% du RFR.\n",
-    "\n",
-    "Cette _majoration_ entraine donc une _réduction_ de la CDHR pour les couples et les personnes ayant des enfants à charge.\n",
-    "\n",
-    "Par la suite nous continuons de parler de majoration car c'est le terme utilisé dans le texte de loi."
+    "__Reprenons l'exemple d'une personne seule avec trois enfants à charge__, voici l'impact de la CDHR telle que proposée, en __retirant la majoration__ :"
    ]
   },
   {
@@ -822,7 +922,7 @@
    "source": [
     "# | hide\n",
     "\n",
-    "plf_tbs_sans_majoration = plf_tbs.clone()\n",
+    "plf_tbs_sans_majoration = PlfPlfss2025(FranceTaxBenefitSystem())\n",
     "plf_tbs_sans_majoration.neutralize_variable(\n",
     "    \"contribution_exceptionnelle_hauts_revenus_majoration\"\n",
     ")\n",
@@ -863,9 +963,6 @@
     "    )\n",
     ")\n",
     "\n",
-    "# #### Si la majoration n'existait pas\n",
-    "plf_tbs_sans_majoration\n",
-    "\n",
     "fig_3_enfants = plot(\n",
     "    f2dc_pfu_3_enfants,\n",
     "    irpp_economique_bareme,\n",
@@ -898,9 +995,9 @@
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sur le revenu au PFU, avant 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sur le revenu au PFU, avec CDHR, sans 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sur le revenu au PFU, avant 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sur le revenu au PFU, avec CDHR, sans 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        "                            \n",
-       "var gd = document.getElementById('db908006-ad9a-4804-8e53-247c3a970ee6');\n",
+       "var gd = document.getElementById('a9b44e20-8434-48f0-9faa-a89575b78905');\n",
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@@ -965,13 +1062,20 @@
     ")"
    ]
   },
+  {
+   "cell_type": "markdown",
+   "metadata": {},
+   "source": []
+  },
   {
    "cell_type": "markdown",
    "metadata": {},
    "source": [
-    "## Pour un couple avec trois enfants à charge\n",
+    "## Impact cumulé de la décote et de la majoration.\n",
     "\n",
-    "Pour un couple, l'entrée dans le dispositif de la CDHR est décalée à 500 000 € de revenus."
+    "Pour un couple, le PLF indique une entrée dans le dispositif de la CDHR à 500 000 € de revenus, contre 250 000 € pour une personne seule.\n",
+    "\n",
+    "__Prenons l'exemple pour un couple marié/pacsé avec trois enfants à charge, qui perçoit uniquement des dividendes__, voici l'impact de la CDHR telle que proposée, avec majoration et décote :"
    ]
   },
   {
@@ -1027,21 +1131,24 @@
    "source": [
     "# | hide\n",
     "\n",
-    "plf_tbs = PlfPlfss2025(FranceTaxBenefitSystem())\n",
     "\n",
+    "plf_tbs = PlfPlfss2025(FranceTaxBenefitSystem())\n",
     "# Avec PFU\n",
     "simulation_pfu_3_enfants_couple = get_simulation_from_scenario_3_enfants_couple(\n",
-    "    plf_tbs_sans_majoration, case_f2op=False\n",
+    "    plf_tbs, case_f2op=False\n",
     ")\n",
     "f2dc_pfu_3_enfants_couple = simulation_pfu_3_enfants_couple.calculate_add(\n",
     "    \"f2dc\", current_period\n",
     ")\n",
     "\n",
     "irpp_economique_pfu_3_enfants_couple = (\n",
-    "    simulation_pfu.calculate_add(\"impot_revenu_restant_a_payer\", current_period) * -1\n",
+    "    simulation_pfu_3_enfants_couple.calculate_add(\n",
+    "        \"impot_revenu_restant_a_payer\", current_period\n",
+    "    )\n",
+    "    * -1\n",
     ")\n",
     "contribution_differentielle_hauts_revenus_pfu_3_enfants_couple = (\n",
-    "    simulation_pfu.calculate_add(\n",
+    "    simulation_pfu_3_enfants_couple.calculate_add(\n",
     "        \"contribution_differentielle_hauts_revenus\", current_period\n",
     "    )\n",
     ")\n",
@@ -1049,14 +1156,17 @@
     "\n",
     "# Avec option au barème\n",
     "simulation_bareme_3_enfants_couple = get_simulation_from_scenario_3_enfants_couple(\n",
-    "    plf_tbs_sans_majoration, case_f2op=True\n",
+    "    plf_tbs, case_f2op=True\n",
     ")\n",
     "\n",
     "irpp_economique_bareme_3_enfants_couple = (\n",
-    "    simulation_bareme.calculate_add(\"impot_revenu_restant_a_payer\", current_period) * -1\n",
+    "    simulation_bareme_3_enfants_couple.calculate_add(\n",
+    "        \"impot_revenu_restant_a_payer\", current_period\n",
+    "    )\n",
+    "    * -1\n",
     ")\n",
     "contribution_differentielle_hauts_revenus_bareme_3_enfants_couple = (\n",
-    "    simulation_bareme.calculate_add(\n",
+    "    simulation_bareme_3_enfants_couple.calculate_add(\n",
     "        \"contribution_differentielle_hauts_revenus\", current_period\n",
     "    )\n",
     ")\n",
@@ -1095,9 +1205,9 @@
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sur le revenu au PFU, avant 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sur le revenu au PFU, avec 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sur le revenu au PFU, avant 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sur le revenu au PFU, avec 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        "                            \n",
-       "var gd = document.getElementById('23e12607-2d1a-4404-8f3a-790fb4eaf5ca');\n",
+       "var gd = document.getElementById('bd38278e-2550-4064-933c-cd45ff15517b');\n",
        "var x = new MutationObserver(function (mutations, observer) {{\n",
        "        var display = window.getComputedStyle(gd).display;\n",
        "        if (!display || display === 'none') {{\n",
@@ -1130,13 +1240,20 @@
     "fig.show()"
    ]
   },
+  {
+   "cell_type": "markdown",
+   "metadata": {},
+   "source": [
+    "⚠️ Les axes du graphique ne sont plus les mêmes, le revenu ayant doublé."
+   ]
+  },
   {
    "cell_type": "markdown",
    "metadata": {},
    "source": [
     ":::\n",
     "\n",
-    "⚠️ Les axes du graphique ne sont plus les mêmes, le revenu ayant doublé.\n",
+    "\n",
     "\n",
     "\n",
     "On observe le même effet de décalage de l'entrée dans la CDHR en raison de la décote et un effet presque nul de la CDHR avec l'option au barème, en raison de la majoration pour situation familiale de l'impôt pris en compte dans le calcul."
@@ -1146,34 +1263,131 @@
    "cell_type": "markdown",
    "metadata": {},
    "source": [
-    "## Schéma décrivant le dispositif"
+    "__Prenons l'exemple pour un couple marié/pacsé avec trois enfants à charge, qui perçoit uniquement des dividendes__, voici l'impact de la CDHR telle que proposée, __sans majoration ni décote__ :"
    ]
   },
   {
-   "cell_type": "markdown",
+   "cell_type": "code",
+   "execution_count": null,
    "metadata": {},
+   "outputs": [],
    "source": [
-    ":::{.column-page}\n",
-    "```{mermaid}\n",
-    "flowchart TD\n",
-    "    Assiette_CDHR[RFR retraité = RFR avec certaines exceptions]\n",
-    "    X[Début] --> F{\"Eligible à la CDHR ?<br/>(rfr > 250 k€ célib ou 500 k€ couple)\"}\n",
-    "    F -->|NON| Z[pas de CDHR]\n",
-    "    F -->|OUI| decote{\"Eligible à décote ?<br/>(rfr < 330 k€ célib, 660 k€ couple)\"}\n",
-    "    Assiette_CDHR --> impot_cible_sans_decote[\"impôt cible sans décote = RFR retraité * 20%\"]\n",
-    "    decote --> |NON| cdhr_pas_decote[\"décote = 0\"]\n",
-    "    decote --> |OUI| cdhr_decote[\"décote = impôt cible sans décote<br/> moins 82.5% de la différence entre RFR et seuil décote\"]\n",
-    "    impot_cible_sans_decote --> cdhr_decote\n",
-    "    \n",
-    "    cdhr_pas_decote --> impot_cible[\"impôt cible = 20% du RFR retraité - décote\"]\n",
-    "    cdhr_decote --> impot_cible\n",
-    "    impot_avant_creation_cdhr[\"impot_avant_creation_cdhr = <br/>impôt_net<br/> + contribution_exceptionnelle_hauts_revenus<br/> + prelevement_forfaitaire_liberatoire\"]\n",
-    "    majoration[\"Majoration de 1 500 € par enfant et de 12 500€ pour un couple\"]\n",
-    "    impot_avant_creation_cdhr --> montant_cdhr(\"Montant de la CDHR = max(<br/>impôt cible - (impot_avant_creation_cdhr + majoration)<br/>, 0)\")\n",
-    "    majoration --> montant_cdhr\n",
-    "    impot_cible --> montant_cdhr\n",
+    "# | hide\n",
+    "plf_tbs = PlfPlfss2025(FranceTaxBenefitSystem())\n",
+    "plf_tbs.neutralize_variable(\"contribution_exceptionnelle_hauts_revenus_majoration\")\n",
     "\n",
-    "```\n",
+    "plf_tbs.neutralize_variable(\"contribution_differentielle_hauts_revenus_decote\")\n",
+    "# Avec PFU\n",
+    "simulation_pfu_sans_majo_ni_decote = get_simulation_from_scenario_3_enfants_couple(\n",
+    "    plf_tbs, case_f2op=False\n",
+    ")\n",
+    "f2dc_pfu_3_enfants_couple = simulation_pfu_sans_majo_ni_decote.calculate_add(\n",
+    "    \"f2dc\", current_period\n",
+    ")\n",
+    "\n",
+    "irpp_economique_pfu_3_enfants_couple = (\n",
+    "    simulation_pfu_sans_majo_ni_decote.calculate_add(\n",
+    "        \"impot_revenu_restant_a_payer\", current_period\n",
+    "    )\n",
+    "    * -1\n",
+    ")\n",
+    "contribution_differentielle_hauts_revenus_pfu_3_enfants_couple = (\n",
+    "    simulation_pfu_sans_majo_ni_decote.calculate_add(\n",
+    "        \"contribution_differentielle_hauts_revenus\", current_period\n",
+    "    )\n",
+    ")\n",
+    "\n",
+    "\n",
+    "# Avec option au barème\n",
+    "simulation_bareme_sans_majo_ni_decote = get_simulation_from_scenario_3_enfants_couple(\n",
+    "    plf_tbs, case_f2op=True\n",
+    ")\n",
+    "\n",
+    "irpp_economique_bareme_3_enfants_couple = (\n",
+    "    simulation_bareme_sans_majo_ni_decote.calculate_add(\n",
+    "        \"impot_revenu_restant_a_payer\", current_period\n",
+    "    )\n",
+    "    * -1\n",
+    ")\n",
+    "contribution_differentielle_hauts_revenus_bareme_3_enfants_couple = (\n",
+    "    simulation_bareme_sans_majo_ni_decote.calculate_add(\n",
+    "        \"contribution_differentielle_hauts_revenus\", current_period\n",
+    "    )\n",
+    ")\n",
+    "\n",
+    "\n",
+    "fig = plot(\n",
+    "    f2dc_pfu_3_enfants_couple,\n",
+    "    irpp_economique_bareme_3_enfants_couple,\n",
+    "    irpp_economique_pfu_3_enfants_couple,\n",
+    "    irpp_economique_bareme_3_enfants_couple\n",
+    "    + contribution_differentielle_hauts_revenus_bareme_3_enfants_couple,\n",
+    "    irpp_economique_pfu_3_enfants_couple\n",
+    "    + contribution_differentielle_hauts_revenus_pfu_3_enfants_couple,\n",
+    "    \"CDHR pour un couple avec trois enfants à charge, SANS majoration, ni décote\",\n",
+    "    max_y=200_000,\n",
+    ")\n",
+    "\n",
+    "seuil_cdhr_coulpe = (\n",
+    "    plf_tbs.parameters.impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.seuil_couple\n",
+    ")\n",
+    "add_x_reference(seuil_cdhr_coulpe, current_period, fig, \"top left\")"
+   ]
+  },
+  {
+   "cell_type": "markdown",
+   "metadata": {},
+   "source": [
+    ":::{.column-page}"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": null,
+   "metadata": {},
+   "outputs": [
+    {
+     "data": {
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sur le revenu au PFU, avant 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sur le revenu au PFU, avec 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