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 that remains in the production chain of exported goods.
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 that remains in the production chain of exported goods.
Key points and official text
Key points
- Amends Complementary Law No. 123 of 2006
- Affects microenterprises and small businesses in the Simples Nacional regime
- Deals with credit on the refund of tax residue in the production of exported goods
Official text (PLP 167/2024)
The official text is in Portuguese, as it was voted.
Altera a Lei Complementar nº 123, de 14 de dezembro de 2006, para permitir apuração de crédito a microempresas e empresas de pequeno porte optantes pelo Simples Nacional, na hipótese de devolução total ou parcial de resíduo tributário remanescente na cadeia de produção de bens exportados.
How each deputy voted
Vote of February 25, 2025 (approved): 399 yes, 0 no.
List of deputies by vote
Yes (399)
AJ Albuquerque (PP), Acácio Favacho (MDB), Adail Filho (REPUBLICANOS), Adilson Barroso (PL), Adriana Ventura (NOVO), Adriano do Baldy (PP), Afonso Hamm (PP), Afonso Motta (PDT), Airton Faleiro (PT), Alberto Fraga (PL), Albuquerque (REPUBLICANOS), Alceu Moreira (MDB), Alencar Santana (PT), Alex Manente (CIDADANIA), Alex Santana (REPUBLICANOS), Alexandre Guimarães (MDB), Alexandre Lindenmeyer (PT), Alfredinho (PT), Alfredo Gaspar (UNIÃO), Alice Portugal (PCdoB), Aliel Machado (PV), Allan Garcês (PP), Aluisio Mendes (REPUBLICANOS), Amaro Neto (REPUBLICANOS), Amom Mandel (CIDADANIA), Ana Paula Leão (PP), Ana Paula Lima (PT), Ana Pimentel (PT), Andreia Siqueira (MDB), André Fernandes (PL), André Ferreira (PL), André Figueiredo (PDT), André Janones (AVANTE), Antonio Andrade (REPUBLICANOS), Antonio Brito (PSD), Antonio Carlos Rodrigues (PL), Antônia Lúcia (REPUBLICANOS), Antônio Doido (MDB), Any Ortiz (CIDADANIA), Arlindo Chinaglia (PT), Arnaldo Jardim (CIDADANIA), Arthur Oliveira Maia (UNIÃO), Augusto Coutinho (REPUBLICANOS), Augusto Puppio (MDB), Bacelar (PV), Baleia Rossi (MDB), Bandeira de Mello (PSB), Bebeto (PP), Benedita da Silva (PT), Benes Leocádio (UNIÃO), Beto Pereira (PSDB), Beto Richa (PSDB), Bia Kicis (PL), Bibo Nunes (PL), Bohn Gass (PT), Bruno Farias (AVANTE), Cabo Gilberto Silva (PL), Camila Jara (PT), Capitão Alberto Neto (PL), Capitão Alden (PL), Capitão Augusto (PL), Carla Dickson (UNIÃO), Carla Zambelli (PL), Carlos Chiodini (MDB), Carlos Henrique Gaguim (UNIÃO), Carlos Jordy (PL), Carlos Sampaio (PSD), Carlos Veras (PT), Caroline de Toni (PL), Celso Russomanno (REPUBLICANOS), Cezinha de Madureira (PSD), Charles Fernandes (PSD), Chico Alencar (PSOL), Chris Tonietto (PL), Clarissa Tércio (PP), Claudio Cajado (PP), Cleber Verde (MDB), Cobalchini (MDB), Coronel Fernanda (PL), Coronel Meira (PL), Coronel Ulysses (UNIÃO), Covatti Filho (PP), Célia Xakriabá (PSOL), Célio Silveira (MDB), Célio Studart (PSD), Daiana Santos (PCdoB), Dal Barreto (UNIÃO), Damião Feliciano (UNIÃO), Dandara (PT), Daniel Agrobom (PL), Daniel Almeida (PCdoB), Daniel Freitas (PL), Daniel Trzeciak (PSDB), Daniela Reinehr (PL), Daniela do Waguinho (UNIÃO), Danrlei de Deus Hinterholz (PSD), Defensor Stélio Dener (REPUBLICANOS), Delegada Ione (AVANTE), Delegada Katarina (PSD), Delegado Bruno Lima (PP), Delegado Caveira (PL), Delegado Fabio Costa (PP), Delegado Marcelo Freitas (UNIÃO), Delegado Matheus Laiola (UNIÃO), Delegado Palumbo (MDB), Delegado Paulo Bilynskyj (PL), Delegado Ramagem (PL), Delegado da Cunha (PP), Denise Pessôa (PT), Detinha (PL), Diego Andrade (PSD), Diego Garcia (REPUBLICANOS), Dilceu Sperafico (PP), Dilvanda Faro (PT), Dimas Fabiano (PP), Dimas Gadelha (PT), Domingos Sávio (PL), Dr. Daniel Soranz (PSD), Dr. Fernando Máximo (UNIÃO), Dr. Francisco (PT), Dr. Frederico (PRD), Dr. Ismael Alexandrino (PSD), Dr. Jaziel (PL), Dr. Victor Linhalis (PODE), Dr. Zacharias Calil (UNIÃO), Dra. Alessandra Haber (MDB), Duarte Jr. (PSB), Duda Ramos (MDB), Eduardo Bolsonaro (PL), Eduardo da Fonte (PP), Eli Borges (PL), Ely Santos (REPUBLICANOS), Emanuel Pinheiro Neto (MDB), Emidinho Madeira (PL), Enfermeira Ana Paula (PDT), Enfermeira Rejane (PCdoB), Eriberto Medeiros (PSB), Erika Kokay (PT), Eros Biondini (PL), Euclydes Pettersen (REPUBLICANOS), Eunício Oliveira (MDB), Evair Vieira de Melo (PP), Fabio Schiochet (UNIÃO), Fausto Pinato (PP), Felipe Becari (UNIÃO), Felipe Carreras (PSB), Felipe Francischini (UNIÃO), Fernanda Melchionna (PSOL), Fernando Coelho Filho (UNIÃO), Fernando Mineiro (PT), Fernando Monteiro (PP), Filipe Martins (PL), Florentino Neto (PT), Flávia Morais (PDT), Flávio Nogueira (PT), Franciane Bayer (REPUBLICANOS), Fred Linhares (REPUBLICANOS), Fábio Macedo (PODE), Fábio Teruel (MDB), Félix Mendonça Júnior (PDT), Gabriel Mota (REPUBLICANOS), Gabriel Nunes (PSD), General Girão (PL), General Pazuello (PL), Geovania de Sá (PSDB), Geraldo Resende (PSDB), Gervásio Maia (PSB), Giacobo (PL), Gilberto Abramo (REPUBLICANOS), Gilson Daniel (PODE), Gilson Marques (NOVO), Gilvan Maximo (REPUBLICANOS), Gilvan da Federal (PL), Giovani Cherini (PL), Gisela Simona (UNIÃO), Glauber Braga (PSOL), Glaustin da Fokus (PODE), Greyce Elias (AVANTE), Guilherme Uchoa (PSB), Gustavo Gayer (PL), Gustinho Ribeiro (REPUBLICANOS), Gutemberg Reis (MDB), Heitor Schuch (PSB), Helder Salomão (PT), Helena Lima (MDB), Helio Lopes (PL), Henderson Pinto (MDB), Hildo Rocha (MDB), Hugo Leal (PSD), Icaro de Valmir (PL), Igor Timo (PSD), Ismael (PSD), Ivan Júnior (UNIÃO), Ivan Valente (PSOL), Ivoneide Caetano (PT), Iza Arruda (MDB), Jack Rocha (PT), Jadyel Alencar (REPUBLICANOS), Jandira Feghali (PCdoB), Jeferson Rodrigues (REPUBLICANOS), Jefferson Campos (PL), Jilmar Tatto (PT), Jonas Donizette (PSB), Jorge Braz (REPUBLICANOS), Jorge Goetten (REPUBLICANOS), Jorge Solla (PT), Joseildo Ramos (PT), Josenildo (PDT), Josias Gomes (PT), Josivaldo JP (PSD), José Airton Félix Cirilo (PT), José Guimarães (PT), José Medeiros (PL), José Priante (MDB), José Rocha (UNIÃO), João Cury (MDB), João Daniel (PT), João Leão (PP), João Maia (PP), Juarez Costa (MDB), Julia Zanatta (PL), Juliana Cardoso (PT), Julio Arcoverde (PP), Julio Cesar Ribeiro (REPUBLICANOS), Julio Lopes (PP), Junio Amaral (PL), Júlio Cesar (PSD), Júnior Ferrari (PSD), Keniston Braga (MDB), Kiko Celeguim (PT), Kim Kataguiri (UNIÃO), Laura Carneiro (PSD), Lebrão (UNIÃO), Leo Prates (PDT), Leonardo Monteiro (PT), Leônidas Cristino (PDT), Lincoln Portela (PL), Lindbergh Farias (PT), Lucas Ramos (PSB), Lucas Redecker (PSDB), Luciano Alves (PSD), Luciano Ducci (PSB), Luis Carlos Gomes (REPUBLICANOS), Luisa Canziani (PSD), Luiz Carlos Busato (UNIÃO), Luiz Carlos Motta (PL), Luiz Couto (PT), Luiz Fernando Faria (PSD), Luiz Gastão (PSD), Luiz Lima (PL), Luiz Nishimori (PSD), Luiz Philippe de Orleans e Bragança (PL), Luiza Erundina (PSOL), Luizianne Lins (PT), Lula da Fonte (PP), Lázaro Botelho (PP), Lídice da Mata (PSB), Marangoni (UNIÃO), Marcel van Hattem (NOVO), Marcelo Moraes (PL), Marcelo Queiroz (PP), Marcio Alvino (PL), Marcon (PT), Marcos Aurélio Sampaio (PSD), Marcos Pollon (PL), Marcos Tavares (PDT), Maria Rosas (REPUBLICANOS), Mario Frias (PL), Matheus Noronha (PL), Mauricio Marcon (PODE), Mauricio do Vôlei (PL), Mauro Benevides Filho (PDT), Maurício Carvalho (UNIÃO), Max Lemos (PDT), Meire Serafim (UNIÃO), Mendonça Filho (UNIÃO), Merlong Solano (PT), Messias Donato (REPUBLICANOS), Miguel Lombardi (PL), Miguel Ângelo (PT), Misael Varella (PSD), Moses Rodrigues (UNIÃO), Murilo Galdino (REPUBLICANOS), Márcio Biolchi (MDB), Márcio Honaiser (PDT), Márcio Jerry (PCdoB), Márcio Marinho (REPUBLICANOS), Mário Heringer (PDT), Mário Negromonte Jr. (PP), Natália Bonavides (PT), Nelson Barbudo (PL), Nely Aquino (PODE), Nicoletti (UNIÃO), Nikolas Ferreira (PL), Nilto Tatto (PT), Nitinho (PSD), Odair Cunha (PT), Orlando Silva (PCdoB), Osmar Terra (MDB), Ossesio Silva (REPUBLICANOS), Otoni de Paula (MDB), Otto Alencar Filho (PSD), Pastor Claudio Mariano (UNIÃO), Pastor Diniz (UNIÃO), Pastor Eurico (PL), Pastor Gil (PL), Pastor Henrique Vieira (PSOL), Pastor Sargento Isidório (AVANTE), Patrus Ananias (PT), Pauderney Avelino (UNIÃO), Paulo Alexandre Barbosa (PSDB), Paulo Folletto (PSB), Paulo Freire Costa (PL), Paulo Guedes (PT), Paulo Litro (PSD), Paulo Magalhães (PSD), Paulo Pimenta (PT), Paulão (PT), Pedro Aihara (PRD), Pedro Campos (PSB), Pedro Lupion (PP), Pedro Paulo (PSD), Pedro Uczai (PT), Pedro Westphalen (PP), Pezenti (MDB), Pinheirinho (PP), Pompeo de Mattos (PDT), Pr. Marco Feliciano (PL), Professora Luciene Cavalcante (PSOL), Rafael Prudente (MDB), Rafael Simoes (UNIÃO), Raimundo Costa (PODE), Raimundo Santos (PSD), Reginaldo Lopes (PT), Reimont (PT), Reinhold Stephanes (PSD), Renata Abreu (PODE), Renildo Calheiros (PCdoB), Ribamar Silva (PSD), Ricardo Ayres (REPUBLICANOS), Ricardo Guidi (PL), Ricardo Salles (NOVO), Roberta Roma (PL), Roberto Duarte (REPUBLICANOS), Roberto Monteiro Pai (PL), Robinson Faria (PL), Robério Monteiro (PDT), Rodolfo Nogueira (PL), Rodrigo Estacho (PSD), Rodrigo Gambale (PODE), Rodrigo Valadares (UNIÃO), Rodrigo da Zaeli (PL), Rodrigo de Castro (UNIÃO), Rogéria Santos (REPUBLICANOS), Romero Rodrigues (PODE), Ronaldo Nogueira (REPUBLICANOS), Rosana Valle (PL), Rosangela Moro (UNIÃO), Rosângela Reis (PL), Rubens Pereira Júnior (PT), Samuel Viana (REPUBLICANOS), Sanderson (PL), Sargento Fahur (PSD), Sargento Gonçalves (PL), Sergio Souza (MDB), Sidney Leite (PSD), Silvia Cristina (PP), Socorro Neri (PP), Soraya Santos (PL), Stefano Aguiar (PSD), Sâmia Bomfim (PSOL), Sóstenes Cavalcante (PL), Tabata Amaral (PSB), Tadeu Veneri (PT), Talíria Petrone (PSOL), Tarcísio Motta (PSOL), Thiago Flores (REPUBLICANOS), Thiago de Joaldo (PP), Tiririca (PL), Tião Medeiros (PP), Vander Loubet (PT), Vermelho (PL), Vicentinho (PT), Vinicius Carvalho (REPUBLICANOS), Vitor Lippi (PSDB), Waldemar Oliveira (AVANTE), Waldenor Pereira (PT), Weliton Prado (SOLIDARIEDADE), Welter (PT), Wilson Santiago (REPUBLICANOS), Zeca Dirceu (PT), Zezinho Barbary (PP), Zucco (PL), Zé Adriano (PP), Zé Haroldo Cathedral (PSD), Zé Neto (PT), Zé Trovão (PL), Átila Lins (PSD), Átila Lira (PP)
Presiding over the session (1)
Altineu Côrtes (PL)
Subject: Taxes and Economy. 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