Article 2 — Amendments to Regulation (EU) 2021/1056

Regulation (EU) 2021/1056 is amended as follows: (1) Article 8(2) is amended as follows: (a) the first subparagraph is amended as follows: (i) point (f) is replaced by the following: (f) investments in smart and sustainable local mobility, including the decarbonisation of the local transport sector and its infrastructure, as well as the deployment of recharging infrastructure; ; (ii) point (i) is replaced by the following: (i) investments in regeneration and decontamination of brownfield sites, water, land restoration and including, where necessary, green infrastructure and repurposing projects, taking into account the polluter pays principle; ; (iii) the following points are added: (p) promoting access to affordable and sustainable housing; (q) supporting energy storage systems when contributing to the decarbonisation of regional economies and the integration of renewable energy into the grid. ; (b) the second subparagraph is deleted; (c) the fourth subparagraph is replaced by the following: The JTF may also support productive investments in enterprises other than SMEs, while preserving a focus on SMEs. Such investments shall be eligible only where they are necessary for the implementation of the territorial just transition plan, where their support is necessary for job creation in the identified territory and where they do not lead to relocation as defined in Article 2, point (27), of Regulation (EU) 2021/1060. The provision of such support shall not require a revision of the territorial just transition plan where that revision would be exclusively linked to the gap analysis. For investments contributing to the STEP objectives referred to in Article 2 of Regulation (EU) 2024/795, apprenticeships and jobs, education or training for new skills shall be considered in the selection process. ; (d) the following subparagraph is added: For operations attributed a Seal of Excellence as defined in Article 2, point (45), of Regulation (EU) 2021/1060 and for projects directly participating in an important project of common European interest which the Commission has found to be compatible with the internal market pursuant to Article 107(3), point (b) TFEU having taken into account the Commission communication of 25 November 2021 entitled Criteria for the analysis of the compatibility with the internal market of State aid to promote the execution of important projects of common European interest, the managing authority may decide to grant support from the JTF directly, provided that such operations contribute to the specific objective set out in Article 2 of this Regulation and contribute to the implementation of the territorial just transition plans. ; (2) in Article 10, the following paragraphs are added: 5. Where JTF resources are programmed as priorities within a programme also containing ERDF, ESF+ or Cohesion Fund resources, in addition to the assessment for each programme on the outcome of the mid-term review to be submitted pursuant to Article 18(2) of Regulation (EU) 2021/1060, Member States may resubmit to the Commission a complementary assessment as well as related requests for programme amendments, taking into account the specific objectives and supported activities introduced by Regulation (EU) 2025/1914 of the European Parliament and of the Council by 31 December 2025. The deadlines set in Article 24 of Regulation (EU) 2021/1060 shall apply. Such a programme may benefit from the additional one-off pre-financing referred to in Article 7a(1), first subparagraph, of Regulation (EU) 2021/1058, where applicable. Where such a programme benefits from an extended deadline for the eligibility of expenditure as well as for decommitment in accordance with Article 7a of Regulation (EU) 2021/1058, such extension shall also apply to the JTF resources. 6. Where JTF resources are programmed in a dedicated programme, Member States may establish dedicated priorities to support investments contributing to STEP objectives or for the promotion of access to affordable housing, in accordance with Article 8(2), first subparagraph, point (p), of this Regulation. Where at least 10 % of the financial resources of the programme is reallocated to one or more dedicated priorities referred to in the first subparagraph, the Commission shall, in 2026, pay 1,5 % of the total support from the JTF to the programme as exceptional one-off pre-financing. In addition, reallocations to dedicated priorities established to support investments contributing to STEP objectives approved in programme amendments prior to the mid-term review shall also count towards the 10 % threshold. Resources from the European Union Recovery Instrument referred to in Article 4 shall not be taken into account for the purpose of calculating the amount corresponding to the 10 % of the financial resources of the programme resources. The pre-financing due to the Member State which results from programme amendments pursuant to the reallocation to priorities referred to in the first subparagraph of this paragraph shall be counted as payments made in 2025 for the purpose of calculating the amounts to be decommitted pursuant to Article 105 of Regulation (EU) 2021/1060, provided that the request for the programme amendment is submitted to the Commission by 31 December 2025. By way of derogation from Article 63(2) and Article 105(2) of Regulation (EU) 2021/1060, the final date for the eligibility of expenditure and the decommitment shall be 31 December 2030. That derogation shall apply only where programme amendments reallocating at least 10 % of the financial resources of the programme to one or more dedicated priorities as set out in the second subparagraph of this paragraph have been approved. For such programmes, where Regulation (EU) 2021/1060 establishes the final date for the purposes of the application of the performance framework, financial management, reporting and evaluation requirements, this shall be read as referring to the same date in the following year. In addition, by way of derogation from Article 2, point (29), of Regulation (EU) 2021/1060, for such programmes the final accounting year shall be deemed to refer to the period from 1 July 2030 to 30 June 2031. In addition to the assessment for each programme on the outcome of the mid-term review to be submitted pursuant to Article 18(2) of Regulation (EU) 2021/1060, Member States may resubmit to the Commission a complementary assessment as well as related requests for programme amendments, taking into account supported activities introduced by Regulation (EU) 2025/1914 by 31 December 2025. The deadlines set in Article 24 of Regulation (EU) 2021/1060 shall apply. (3) in Article 11(2), points (h) and (i) are replaced by the following: (h) where support is to be provided to productive investments in enterprises other than SMEs, an indicative list of operations and enterprises to be supported and a justification of the necessity of such support, including through, where necessary for the purposes of a State aid assessment, a gap analysis demonstrating that the expected job losses would exceed the expected number of jobs created in the absence of the investment; (i) where support is to be provided to investments to achieve the reduction of greenhouse gas emissions from activities listed in Annex I to Directive 2003/87/EC, a list of operations to be supported and a justification that they contribute to a transition to a climate-neutral economy and lead to a reduction in greenhouse gas emissions going below the relevant benchmarks established for free allocation under Directive 2003/87/EC and provided that those operations are necessary for the protection of a significant number of jobs; ; (4) in Article 12, paragraph 2 is replaced by the following: 2. For output indicators, baselines shall be set at zero. The milestones set for 2024 and targets set for 2029 shall be cumulative. ; (5) in Annex II, the text referring to point (h) of Article 11(2) in point 2.4 is replaced by the following: To fill in only if support is provided to productive investments in enterprises other than SMEs: an indicative list of operations and enterprises to be supported and for each of them a justification of the necessity of such support, including through, where necessary for the purposes of a State aid assessment, a gap analysis demonstrating that the expected job losses would exceed the expected number of jobs created in the absence of the investment. Update or fill in this section through the revision of the territorial just transition plans, depending on the decision to provide such support. ; (6) in Annex III, the following row is added: RCO 18 – Affordable and sustainable dwellings with improved energy performance – dwellings RCO 65 –Capacity of new or modernised affordable, sustainable and social housing – personsRCR 26 – Annual primary energy consumption (of which: affordable and sustainable dwellings, public buildings, enterprises, other) – MWh/year RCR29 – Estimated greenhouse emissions – tonnes CO2 eq./year RCR 67 – Annual users of new or modernised affordable, sustainable and social housing – users/year.