Whoever pays may deduct health expenses charged after the death of a dependent. The proposal is from the senator (PSB-GO), presented on May 8, 2026. The president of the Senate, (União Brasil-AP), will still decide which committees will analyze the bill.
PL 2,278 of 2026 allows, for example, a parent to deduct medical expenses incurred in November for a dependent child who died in December, but whose charges will only be made in February.
UNDERSTANDING THE RECIPE
The text creates an exception to the Federal Revenue’s understanding that, for medical expenses to be deductible, the patient must be dependent in the same year in which the expense is paid. This is what the SRRF Consultation Solution, from the Federal Revenue Service, establishes.
Kajuru stated that the proposal seeks to maintain the economic impact expected by the tax payer before the death of the dependent.
“[Com o projeto]the economic reality of the expense actually borne by the taxpayer is prioritized, in line with the principles of good faith, contributory capacity and legal certainty”, said the senator.
The project amends law 9,250 of 1995, which provides rules on Personal Income Tax.
This text was originally published by on June 15, 2026, at 8:37 am. The content is free for republication, the source is cited, and has been adapted to the standard of Poder360.
