The government leader in the Chamber, José Guimarães (PT-CE), presented this Monday, the 23rd, a Complementary Bill (PLP) with the aim of resolving the legal issue involving the Special Taxation Regime for Data Center Services (ReData) and the current budgetary rules and the granting of tax benefits.
PLP nº 74/2026 establishes that legislative proposals whose revenue waivers have been considered in the 2026 Budget – as is the case with ReData -, or which have a compensation measure under the terms of the Fiscal Responsibility Law, are exempt from the application of the Budget Guidelines Law (LDO) of 2026.
The project solves a legal problem, because the 2026 LDO prevents, in its article 29, the expansion, extension or extension of tax expenditure, as would be the case with ReData. Furthermore, at the end of last year, the Fiscal Responsibility Law (LRF) was amended to incorporate the cut in tax benefits.
The solution was found because this year’s Annual Budget Law (LOA) provides for the waiver of R$5.2 billion associated with ReData in 2026, that is, this year’s budget already incorporated this loss of revenue with the special regime.
The author of the project highlighted that the LDO sought to ensure compliance with fiscal targets and responsibility in the management of public finances, but considered: “The decontextualized application of these restrictions can lead to situations that have already been duly considered in the budget process or that fully meet the requirements of tax legislation, generating legal uncertainty and undue obstacles to the implementation of legitimate public policies”.
José Guimarães also highlighted that the PLP presented this Monday does not imply the creation of new revenue waivers or mandatory expenses without budgetary support. “On the contrary, it is limited to explaining and protecting situations already considered in the preparation and approval of the 2026 Annual Budget Law, or that strictly meet the requirements of current tax legislation”.
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According to the deputy, the objective is to provide legal certainty, predictability and rationality for the execution of public policies, avoiding interpretations that could make legitimate and already planned measures unfeasible.
Congress needs to approve deputy José Guimarães’ PLP to definitively resolve the legal impasse. After that, if the Senate approves the ReData Bill (PL nº 278/2026) – already approved by the Chamber -, the budgetary forecast for granting the benefit will be maintained.
Remember
In September 2025, the government issued a Provisional Measure establishing the special regime for data center services, with the force of law and effective immediately, but provisionally (for 120 days). However, the MP lost its validity at the end of February, without being voted on, and was not converted into law.
The text linked tax incentives to financial counterparts in research and development that promote the expansion of digital production chains in Brazil, also establishing minimum percentages for the allocation of services to the domestic market. The measure also reduced the counterparts for investments in the North, Northeast and Central-West.
As the MP was not approved by Congress, the economic team worked to complete the vote on an alternative project before the measure expired on February 25th. Despite the government’s efforts and support from the sector, the initiative ended up frustrated, because the Senate did not vote on the alternative text in time. At the time, the president of the Federal Senate, Davi Alcolumbre (União-AP), denied that analysis of the project was planned, despite the broad expectations of the sector and, especially, the government. The matter had been approved the previous day without difficulties in the Chamber.
As shown by Broadcast, the sector has been holding meetings in Brasília to garner support for the ReData vote, but sees no prospect of a vote in at least the next two months.
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At the moment, tax incentives are not valid, but the sector has not yet thrown in the towel. The assessment is that there is no relevant resistance to the content of the project and the blockage is due to political demands that have not yet been met.
