Tax reform is approved with articles that benefit PwD

On the 15th, the Chamber of Deputies approved the report by Deputy Mauro Benevides on PLP 108/24, which regulates tax reform, while fully maintaining the text related to exemptions that was amended in the Senate. For the exemption rules on the acquisition of vehicles by people with disabilities, this means improvement in the rules that had previously left the Chamber. The text will now go to presidential sanction.

SEE ALSO:

• Chamber approves new ceiling of R$ 100 thousand for ICMS exemption on PCD cars
• CNH PwD: how to get and renew, who is entitled and how much it costs
• Brazil’s CNH: understand what the new driving test is like and why it just got easier

Summary and what’s next

The report was approved without changes in the points that deal with exemptions for PwD cars. The Chamber had the option to approve or reject the Senate’s text; chose to approve it in full. With this, the project will go to the sanction of the President of the Republic, who can still veto an article, but, for now, the approved text remains uncut.

Main changes and rules confirmed

The approved provisions may bring improvements to those who depend on the exemptions to buy brand new vehicles. The most relevant points approved are:

• Exemption ceiling of R$ 100 thousand for the two taxes mentioned in the text (CBS and IBS), that is, the maximum amount of the exemption is limited to this amount;
• Maximum value of the vehicle of R$ 200 thousand to be entitled to the exemption of up to R$ 100 thousand. The proportionality rule is maintained: vehicles priced up to R$ 200 thousand may have a proportional exemption up to the limit of R$ 100 thousand.
• Reduction of the interval for vehicle exchange: the deadline to sell the vehicle purchased with exemptions and to request a new exemption drops from four to three years.
• No requirement for adaptation as a condition for obtaining the exemption. In other words, the need for external adaptations to the vehicle will not be a requirement for the right to tax exemptions.

The measures will expand the range of eligible vehicles and reduce administrative and time barriers. In practice, this can make it easier for people with disabilities to purchase vehicles, with fewer requirements for prior adaptation and greater flexibility for replacement in shorter periods.

Practical impacts

• More options for PwD car models are affordable within the price ceiling.
• More predictable and standardized exemptions between states and the Union, as the approved rules deal with the replacement of federal and state taxes.
• Less bureaucracy when the adaptation of the PwD car is not required as a condition for granting the exemption.

What to follow now and practical tips

With the text sent for sanction, here are some suggestions of what to do in the short term:

1. Pay attention to the publication of the sanction in the Official Gazette to confirm the entry into force of the new rules.
2. Seek guidance from associations, dispatchers, or specialized lawyers to understand the procedures and documentation required when the new rule is in force.
3. Keep your documents in order and plan the purchase considering the new ceiling and the reduced period for exchange.
4. Share information with other people in the support network; Collective mobilization will continue to be important in the practical implementation of the new rules.

Progress in the rules for exemptions

This approval represents a significant advance in the rules that directly affect the mobility and autonomy of people with disabilities. The confirmation of the exemption ceiling, the increase in the maximum value of the eligible car, the reduction of the interval for exchange and the non-requirement of adaptation to grant the exemption are changes that can make life easier for many.

Follow profiles and channels that work for inclusion and the defense of the rights of people with disabilities to receive updates on the sanction and practical guidance on how to proceed when the new rule comes into force.