Taxes and Economy

Symbolic vote: the parties reach an agreement and the result is announced without recording each deputy's vote. Only in the bills with each deputy's vote can you see how each one voted.

• The bill deals with rules on tax benefits (tax advantages or reductions) and mandatory expenditures (spending the government is obliged to make) in the year 2026.
• The bill sets rules for revenue waivers, that is, when the government stops collecting amounts.
• The bill amends Law No. 14.301/2022 to extend the period during which the Additional Freight for the Renewal of the Merchant Navy (AFRMM) is not charged.
• The bill changes the Fiscal Responsibility Law (Complementary Law No. 101/2000) to prohibit limiting the commitment of funds and the financial movement of expenses of the Telecommunications Services…
• The bill sets guidelines, that is, general directions, for formulating Brazil's industrial, technological and foreign trade policy.
• The proposal changes the Constitution to add a new paragraph (§ 4º-A) to article 150, dealing with the tax immunity of items "b" and "c" of section VI.
• The bill changes two provisional measures and a complementary law to allow cooperatives to receive funds from three regional funds: the Northeast fund (FDNE), the Amazon fund (FDA) and the…
• Creates the Special Tax Regime for Sports Associations (RETAD).
• Proposes changing the Federal Constitution to guarantee a minimum of resources to fund the Unified Social Assistance System (SUAS).
• The bill sets conditions for granting an exemption from the ISS (municipal services tax) on activities linked to the organization or holding of the 2027 FIFA Women's World Cup.
• The bill deals with access by ANP, the agency that regulates oil, natural gas and biofuels, to the tax information of the companies and agents it regulates.
• The bill deals with rules on tax benefits (tax advantages or reductions) and mandatory expenditures (spending the government is obliged to make) in the year 2026.
• The bill creates the Brazilian system of official support for export credit.
• The bill deals with reducing the rates (percentages) of PIS/Pasep and Cofins, two federal taxes, for the chemical and petrochemical industry.
• The bill changes Complementary Law No. 200 of 2023 to reduce federal tax, financial and credit benefits by at least 10%.
• The bill changes Complementary Law 200/2023, which sets the government's spending limits.
• Creates the Steering Committee of the Tax on Goods and Services (CG-IBS).
• Creates the Taxpayer Defense Code.
• Proposes changing article 155 of the Constitution so that certain vehicles do not pay the IPVA, an annual tax charged on vehicles.
• The bill changes Complementary Law No. 141/2012 so that the Pre-Hospital Rescue Service of the Military Fire Brigades of the states and the Federal District can receive individual amendments…
• The bill changes the National Tax Code (Law No. 5.172/1966) to create general rules on resolving disputes between taxpayers and the tax authorities.
• Creates the Special Regime for Asset Updating and Regularization (Rearp).
• Creates the National Policy to Encourage Sustainable Production and Consumption.
• The bill approves the text of Brazil's accession to the Constitutive Agreement and the Administration Agreement of the Multilateral Investment Fund IV (FUMIN IV).
• The bill changes income tax legislation.
• The bill authorizes the creation of the CAIXA Foundation.
• Amends Complementary Law No. 116/2003 to make clear that the ISS (municipal services tax) charged on towing services within the municipality, crane services and hoisting services is due at the place…
• The bill changes Law No. 12.087/2009 to include solar cooperatives among the entities that can use the risk guarantee of the Operations Guarantee Fund (FGO) in credit operations, under the…
• The bill creates the Fund for Strengthening Citizenship and Improving the Federal Public Prosecutor's Office and defines how it will be structured.
• The bill deals with the payment, forgiveness (amnesty), renegotiation and discount (rebate) of rural credit debts of farmers, ranchers, fish farmers, fishers and shrimp farmers.
• Proposes changing the Constitution to create a limit on the payment of court-ordered debts (precatórios, debts of the government recognized by the courts) by municipalities.
• Creates the National Health Strategy, a plan to encourage national industries that produce items essential to the health system.
• The bill approves the text of an agreement between Brazil and India on investment cooperation and facilitation.
• The bill authorizes Banco do Nordeste do Brasil S.A.
• Releases an extraordinary credit of R$ 938,458,061.00 in the federal budget.
• Approves the text of a convention between Brazil and Colombia, and of its protocol, signed in Brasília on August 5, 2022.
• The bill changes Complementary Law No. 172/2020 to give a deadline to states, the Federal District and municipalities.
• The bill deals with extending the deadline for settling unprocessed outstanding commitments (restos a pagar não processados), provided for in art. 172 of Law No. 14.791/2023 (Budget Guidelines Law…
• The bill changes Complementary Law 123/2006 to allow microenterprises and small businesses in the Simples Nacional regime to calculate a credit when there is a total or partial refund of tax residue…
• Changes Complementary Law 123/2006, which deals with micro and small businesses.
• The bill changes Law No. 14.467/2022, which deals with how taxes apply to losses of banks and other institutions authorized by the Central Bank when they do not receive credits they granted.
• Proposes changing the Constitution to alter the National Tax System, the set of rules on taxes in the country.
• The bill changes Complementary Law No. 200/2023, which created the sustainable fiscal regime, a set of rules for the country's public accounts.
• Creates three taxes: the Tax on Goods and Services (IBS), the Social Contribution on Goods and Services (CBS) and the Selective Tax (IS).
• Creates the Full Debt Payment Program for the States (Propag), to review the terms of the debts of the states and the Federal District to the federal government, entered into under several laws and…
• The bill deals with how deputies and senators propose and carry out parliamentary amendments to the annual budget law, which sets the government's revenues and expenses for the year.
• The bill approves the text of a protocol that amends the agreement between Brazil and China to avoid the same income being taxed twice and to prevent tax evasion (escaping taxes).
• Creates the Brazilian Greenhouse Gas Emissions Trading System (SBCE).
• Creates a transition regime for the substitute contribution provided for in arts. 7 and 8 of Law 12.546/2011 and for the surcharge on the Cofins-Importação.
• Changes Complementary Law No. 141/2012 to deal with operating and investment expenses of federal university hospitals.
• Changes laws on the insurance market to deal with insurance cooperatives and mutual property protection operations.
• Changes the Fiscal Responsibility Law (Complementary Law No. 101/2000).
• Authorizes postponing the payment of rural credit financing in municipalities or in the Federal District where a state of calamity or emergency situation has been declared, due to extreme drought or…
• Changes Complementary Law No. 141/2012 to provide for specific current accounts in the federative entities (the federal government, states and municipalities).
• Changes article 166 of the Constitution and creates article 138 in the Transitional Constitutional Provisions Act.
• Requires political parties to apply financial resources to the candidacies of Black and mixed-race people (pretas e pardas).
• Releases an extraordinary credit of R$ 30,157,034.00 to the Ministry of Justice and Public Security.
• The bill changes the Civil Code (Law No. 10.406/2002) in the rules on monetary adjustment and interest.
• The bill changes Law 4.320/1964 to deal with the assignment of credit rights arising from tax and non-tax credits of the entities of the Federation.
• Authorizes the federal government to postpone the payment of the debt of states and municipalities hit by a public calamity recognized by the National Congress, at the request of the federal…
• Creates the Development Credit Note (LCD).
• The bill changes Law No. 12.865/2013 to give corn meal and corn oil the same tax treatment already given to soy.
• The bill deals with the Mandatory Insurance for the Protection of Traffic Accident Victims (SPVAT).
• The bill changes Law No. 11.101 of 2005, which deals with bankruptcy, with the aim of improving the bankruptcy of businesspeople and business companies.
• The bill authorizes differentiated rates of accelerated depreciation for new machines, equipment, apparatus and instruments.
• The bill deals with transactions involving real estate whose registration record has no entry of a block or restriction ordered by a court decision.
• The bill amends Complementary Law No. 172 of 2020 to give states, the Federal District and municipalities a deadline to carry out acts of transposition and transfer.
• Constitutional amendment proposal that changes the National Tax System, that is, the set of rules on taxes (taxes and contributions) in the country.
• Deals with the tax credit (an amount that reduces taxes) arising from a subsidy, that is, financial aid received to set up or expand an economic venture.
• Provisional measure that changes Law No. 14.600 of 2023 to create the Ministry of Entrepreneurship, Microenterprise and Small Business.
• The bill deals with the expenses of an incentive program to keep students in high school.
• The bill amends the Kandir Law to prevent the collection of ICMS, the state tax on the circulation of goods and some services, when a company transfers goods between its own establishments, such as…
• Changes the Public Procurement and Administrative Contracts Law (Law 14.133/2021).
• The bill deals with the renegotiation (repactuação) of rural credit debts, which is the loan for activities in the countryside.
• The bill deals with the "incentivized self-regularization" of taxes collected by the Federal Revenue Service.
• The bill deals with the collection of income tax on the income of individuals resident in Brazil from financial investments, controlled companies and trusts abroad.
• The bill approves the text of the Accession Protocol of Bolivia to Mercosur, an agreement signed in Brasília on July 17, 2015.
• Releases an extraordinary credit of R$ 200 million in the budget for the Ministry of Agriculture and Livestock.
• The bill deals with the compensation that the federal government must pay to states and the Federal District, based on Complementary Law 194/2022, and with how this enters the debts owed to the…
• Extends until December 31, 2027 the deadlines set in arts. 7 and 8 of Law 12.546/2011 and in § 21 of art. 8 of Law 10.865/2004.
• Sets the value of the minimum wage from May 1, 2023 and establishes a permanent policy of increasing the minimum wage from January 1, 2024.
• The bill changes the Fiscal Responsibility Law to prevent the government from limiting the commitment of funds (setting money aside to spend) and the financial movement of expenses of the National…
• Constitutional amendment proposal that changes the National Tax System, that is, the set of rules on taxes (levies and other charges) in the country.
• The bill defines as a crime discrimination against politically exposed persons, persons under investigation and defendants in court proceedings.
• The bill deals with the possibility of using as collateral in credit operations the redemption right of those who hold open complementary pension plans, personal insurance, shares of an Individual…
• Creates a sustainable fiscal regime, with the aim of ensuring the country's macroeconomic stability and the conditions for socioeconomic growth.
• The bill deals with the Municipalities Participation Fund (FPM), a transfer made by the federal government to city governments.
• Deals with transfer pricing rules in corporate income tax (IRPJ) and the Social Contribution on Net Profit (CSLL).
• The provisional measure amends Decree-Law No. 1.804 of 1980, which deals with simplified taxation of international postal shipments.
• The bill changes the Consolidation of Labor Laws (CLT) to deal with updating the amounts of court costs and fees owed in the Labor Courts.
• Amends five existing norms: the laws on credit guarantee funds for small and medium-sized businesses and rural producers, on Pronampe, on the FIIS and on the Universal Telecommunications Service…
• The bill amends two tax laws to set the rate of the Social Contribution on Net Profit (CSLL) for local reinsurance companies.
• The bill creates rules for loyalty programs, used by companies that sell goods and services to keep customers.
• The bill authorizes the creation of the Export Credit Fund (FCE).
• The provisional measure releases an extraordinary credit of R$ 305 million to the Ministry of Integration and Regional Development.
• The bill deals with court costs, that is, amounts charged in cases in the Federal Courts.
• The bill creates the possibility of paying residential rent through direct deduction from payroll (consignment).
• Releases an extraordinary credit of R$ 337,483,432.00 to the Ministry of the Environment and Climate Change.
• Releases an extraordinary credit of R$ 49.2 million to the Ministry of Development and Social Assistance, Family and Fight Against Hunger.
• Releases an extraordinary credit of R$ 75,344,207.00 to the Ministry of Integration and Regional Development.
• Releases an extraordinary credit of R$ 330 million to the Ministry of Mines and Energy, that is, extra money in the government's budget.
• Releases an extraordinary credit of R$ 285 million to the Ministry of Integration and Regional Development.
• Opens an extraordinary credit of R$ 20,429,000.00 in the budget, in favor of the Ministry of Agrarian Development and Family Farming and of Official Credit Operations.
• Releases R$ 10 billion in extraordinary credit, that is, extra money in the government's budget, to the Ministry of Mines and Energy.
• Releases an extraordinary credit of R$ 1.305 billion in the federal government's budget.
• The bill amends Law No. 14.260/2021 to make incentives for the recycling industry permanent.
• Amends the law on the Federal Police fund (FUNAPOL), defining its revenues and the use of its resources.
• The provisional measure amends two laws (Law 9.818/1999 and Law 12.712/2012) with the aim of strengthening and modernizing the Brazilian system of official support for export credit.
• The provisional measure releases an extraordinary credit of R$ 266,512,000.00 in the budget to the Ministry of Integration and Regional Development.
• The measure deals with the period of exemption, reduction or suspension of taxes under drawback, a special customs regime, when cocoa is imported.
• The bill approves the text of a free trade agreement between Mercosur (a bloc of South American countries) and Singapore.
• The bill approves the text of a free trade agreement between Mercosur and the EFTA states (European Free Trade Association).
• Creates the Program for the Development of the Fertilizer Industry (Profert).
• The bill deals with complementary criteria for carrying out the policy on public stocks linked to the minimum price guarantee program.
• The bill amends Law No. 8.137/1990 to make it a crime to raise, without just cause, the price of public utility goods.
• The bill deals with incentives for the Creative Economy in the Amazon, Northeast and Center-West regions.
• Changes the political parties law (Law No. 9.096/1995) so that each party body (national, state, district and municipal) is solely responsible for the fines it receives.
• The bill changes Law No. 14.193/2021, which deals with Football Corporations (Sociedades Anônimas do Futebol).
• Creates the National Policy on Critical and Strategic Minerals and the Committee on Critical and Strategic Minerals, linked to the National Council for Mineral Policy.
• The bill approves the text of a World Trade Organization agreement on trade in civil aircraft, made in Geneva in 1979.
• The bill creates rules to control the origin, purchase, sale and transport of gold in the country.
• The bill cancels a 2021 rule of the Secretariat of Agricultural Defense of the Ministry of Agriculture.
• The bill changes Law No. 9.847/1999 to deal with the penalties that apply to the sale of fuels and biofuels.
• Changes the law that controls the trade in medicines and other health products (Law No. 5.991/1973).
• The bill deals with the use of the word "leite" (milk) on food packaging and labels.
• The bill changes Law No. 13.999/2020 to allow uncommitted resources of the Operations Guarantee Fund (FGO) to be used to cover operations contracted under Pronaf, the program for strengthening…
• The bill approves the text of an interim trade agreement between Mercosur and its member countries, on one side, and the European Union, on the other.
• Releases an extraordinary credit of R$ 83.5 million in the budget for the Ministry of Agriculture and Livestock.
• The bill changes Law No. 7.713/1988 so that Brazilian athletes do not pay Income Tax on amounts received as prize money in international tournaments.
• The bill deals with the registration of the direct transfer of real estate linked to the operation of the electricity service.
• The bill creates the Special Program for Chemical Industry Sustainability (PRESIQ).
• The bill proposes creating the Fund for Strengthening Access to Justice, Promoting Fundamental Rights and Structuring the Federal Public Defender's Office (FDPU).
• The bill changes Law 14.108/2020 to extend until December 31, 2030 the tax benefits for three charges: installation and operation inspection fees, the public broadcasting contribution and Condecine.
• The bill changes Law No. 8.256 of 1991 to include the Municipality of Pacaraima, in Roraima, in the Boa Vista Free Trade Area (ALCBV).
• The bill covers the exemption from the initial and subsequent verification fee for taximeters, the device that measures the fare of a taxi ride.
• The bill approves the text of an international agreement called the TIR Convention of 1975, signed in Geneva.
• Creates the National Policy to Combat Food Loss and Waste and the Food Donor Seal.
• The bill approves the text of a MERCOSUR agreement on electronic commerce, signed in Montevideo on April 29, 2021.
• The bill provides for exemption, amnesty and remission of tax credits owed by the APAEs, the Pestalozzi Associations and other charitable social assistance organizations that shelter elderly people…
• The bill changes Law No. 12.409/2011 to alter the rules of the Housing Insurance of the Housing Finance System (SH/SFH).
• The bill changes Law No. 11.540 of 2007, which covers the National Fund for Scientific and Technological Development (FNDCT).
• Releases an extraordinary credit of R$ 520 million for the Ministry of Integration and Regional Development.
• The bill deals with including the so-called care economy in the national accounts system.
• The bill changes the values of the monthly progressive table of the Individual Income Tax, set out in Law No. 11.482 of 2007.
• Changes the law on payroll-deductible loans (crédito consignado), which are loans repaid by direct deduction from the paycheck.
• Changes Law No. 12.351/2010 to improve the mechanisms that the Social Fund has available to face the country's socioeconomic challenges.
• The bill changes two laws to include assistance to students in higher education and in professional, scientific and technological education among the priorities for Social Fund resources.
• The bill approves the text of an agreement between Brazil and Guyana on investment cooperation and facilitation.
• Releases an extraordinary credit of R$ 357,443,320.00 in the federal budget.
• The bill approves the text of a protocol that changes the agreement between Brazil and India to prevent the same income from being taxed twice and to prevent tax evasion (avoiding taxes).