# Amends the law on the Emergency Program for the Resumption of the Events Sector (Perse) and sets PIS/Pasep and Cofins to zero on revenue from regular passenger air transport.

- Bill: MPV 1147/2022
- Subject: [Taxes and Economy](https://votodeverdade.com.br/en/assunto/impostos-e-economia/)
- Latest vote: April 25, 2023
- Page: https://votodeverdade.com.br/en/projeto/2344938/
- Official text: https://www.camara.leg.br/proposicoesWeb/prop_mostrarintegra?codteor=2479808 (The official text is in Portuguese, as it was voted.)

## Summary

Amends the law on the Emergency Program for the Resumption of the Events Sector (Perse) and sets PIS/Pasep and Cofins to zero on revenue from regular passenger air transport. It also reduces these taxes on diesel, gasoline, gas, alcohol and aviation kerosene, and changes rules on credits tied to ICMS.

## Key points

- Amends Law 14.148/2021, which created Perse, a program for the resumption of the events sector
- PIS/Pasep and Cofins rate set to zero for revenue from regular passenger air transport
- Reduces PIS/Pasep and Cofins on diesel, biodiesel, LPG, alcohol, aviation kerosene, vehicular natural gas and gasoline
- Excludes ICMS from the calculation base of PIS/Pasep and Cofins credits

## Votes

- April 25, 2023: approved, vote type: symbolic (no vote recorded for each deputy). Provisional Measure No. 1.147 of 2022 approved, in the form of the conversion bill, except for the separate votes.

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