# The provisional measure deals with tax benefits and the social security contribution on payroll.

- Bill: MPV 1202/2023
- Subject: [Taxes and Economy](https://votodeverdade.com.br/en/assunto/impostos-e-economia/)
- Latest vote: May 7, 2024
- Page: https://votodeverdade.com.br/en/projeto/2416790/
- Official text: https://www.camara.leg.br/proposicoesWeb/prop_mostrarintegra?codteor=2479863 (The official text is in Portuguese, as it was voted.)

## Summary

The provisional measure deals with tax benefits and the social security contribution on payroll. It revokes some tax benefits, partially reduces this contribution, ends the reduced rate for certain municipalities and limits the offsetting of credits from final court decisions. The new official summary (ementa) mentions only the limit on tax offsetting.

## Key points

- Revokes tax benefits provided for in Law 14.148/2021 and Law 12.546/2011
- Partially reduces the social security contribution on payroll
- Revokes the reduced rate of the social security contribution for certain municipalities
- Limits the offsetting of credits from final court decisions (Law 9.430/1996)

## Votes

- May 7, 2024: approved, vote type: symbolic (no vote recorded for each deputy). Approved Provisional Measure No. 1.202 of 2023, in the form of Conversion Bill No. 1 of 2024.

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Subject and summary are written by artificial intelligence and can contain errors; the official text of each bill is always available on the Chamber's website. How artificial intelligence is used: https://votodeverdade.com.br/en/inteligencia-artificial/. No grades, no rankings.