# The bill amends two tax laws to set the rate of the Social Contribution on Net Profit (CSLL) for local reinsurance companies.

- Bill: PL 3540/2026
- Subject: [Taxes and Economy](https://votodeverdade.com.br/en/assunto/impostos-e-economia/)
- Latest vote: August 13, 2026
- Page: https://votodeverdade.com.br/en/projeto/2637883/
- Official text: https://www.camara.leg.br/proposicoesWeb/prop_mostrarintegra?codteor=3158459 (The official text is in Portuguese, as it was voted.)

## Summary

The bill amends two tax laws to set the rate of the Social Contribution on Net Profit (CSLL) for local reinsurance companies. It also removes the limit on offsetting tax losses and negative calculation bases in reinsurance and retrocession activities.

## Key points

- Amends Laws No. 7.689/1988 and No. 8.981/1995
- Sets the CSLL rate for local reinsurance companies
- Removes the limit on offsetting tax losses and negative bases
- Applies to reinsurance and retrocession activities

## Votes

- August 13, 2026: approved, vote type: symbolic (no vote recorded for each deputy). Approved the Substitute Text to Bill No. 3.540 of 2026, adopted by the rapporteur of the Committee on Social Security, Social Assistance, Childhood, Adolescence and Family.

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