President Luiz Inacio Lula da Silva (PT) sanctioned, on Friday (2), the Bill 363/2025which makes permanent the National Aldir Blanc Policy (PNAB) of promotion to culture.
The text was approved by the Federal Senate last Wednesday (30), after passing the House of Representatives, and was published in extra edition of the Federal Official Gazette.
The new law extends the deadline for application of R $ 15 billion foreseen in transfers to states and municipalities, intended for the financing of cultural projects.
The norm also extends, until 2029, the tax benefits of the Special Taxation Regime for the Development of Cinematographic Exhibition Activity (Recine)focused on the audiovisual sector.
The sanction transforms the contents of two provisional measures: a MP 1.274/2024which dealt with the PNAB itself, and the MP 1.280/2024relative to Reine. MPs would be valid on May 1st and June 2, respectively. The rapporteur of the bill in the Senate was the senator.
Sanctioned legislation also changes criteria for municipalities and states access to new features of resources. Municipalities with up to 500,000 inhabitants will need to execute at least 50% of the amounts already received from the Union. For larger municipalities, states and the Federal District, the minimum requirement of 60% of execution remains.
The transfers schedule, initially expected to occur in five years (2023 to 2027), may be extended according to the pace of execution of local projects.
After the release of R $ 15 billion originally planned, the continuity of the PNAB will be guaranteed through Annual budget appropriationsmaking public policy permanente.
Recine
The law too extends until December 31, 2029 The deadline for the use of the tax benefits of the Special Taxation Regime for the development of Cinematographic Exhibition Activity (Recine).
The program exempted from federal taxes the acquisitions aimed at the creation or modernization of movie theaters, especially in interior or smaller municipalities. Before the change, the deadline would end at the end of 2024.
The Management of Reine is up to the National Film Agency (Ancine)which can set goals, objectives and indicators for monitoring the results.
