The House of Representatives approved, on the night of Monday (14), the project that it moves in the Sports Incentive Law, to make the provision of tax waiver of individual and legal entities to support sports projects.
The proposal was approved by 471 votes favorable and now goes to the Senate. No deputy voted against. The law has existed since 2006. In 2022, her devices were extended until 2027, and now they have become perennial, as well as the Culture Incentive Law.
The complementary bill allows the tax renunciation to individuals and legal entities of the Income Tax, at the federal level, and the ICMS (Tax on Goods and Services) and the ISS (Services Tax) at the state level.
In the case of individuals, the discount is limited to 7% of the tax due annually. For companies, the limit is 3%. These rates are valid from 2028. Until then, the limits are 2% and 1%, respectively.
In addition, the proposal allows the limit to be expanded to 4% when sports or paradesport project aims to promote social inclusion through sport, especially in needy communities.
The text prohibits that taxed companies deduct these values to investigate real, presumed and/or calculation base of the CSLL (social contribution on net income).
The approval of the project, which was supported by parliamentarians from PL to PCdoB, occurred on a semi -presential day, last week before the legislative recess.
Athletes accompanied from the plenary the vote of the proposal, such as former Lula Sport Minister Ana Moser, sailor Lars Grael and Caio Bonfim, athletic March, among others.
“This is the certainty that, once again, Parliament will get it right. It agreed when President Lula presented this article and will accept today when it makes it perennial. When it makes Brazilian sport respected, with possible rate, that will expand investment mainly to those who need inclusion,” said Mrs Laura Carneiro (PSD-RJ), president of the Sports Commission.
The rapporteur of the proposal was Deputy Orlando Silva (PCdoB-SP), responsible for the creation of the proposal when he was Minister of Sport in 2006, in the second Lula government (PT).
Deputy Maurício do Volleyball (PL-MG) was chairman of the Special Commission of the project. In his speech in the plenary, he highlighted the importance of the proposal as an opportunity, especially for children.
“The sport is bringing to this house something unprecedented, the union of people for something that will really make a difference to society, which is the sport,” said the parliamentarian.