Senate approves bill restoring exemptions for entities and disabled

The Senate plenary approved on Wednesday (27) a bill that restores tax benefits to non-profit entities and reinstates full exemption on vehicle purchases by people with disabilities.

The text, proposed by Senator Flávio Arns (PSB-PR), now goes to the Chamber of Deputies for review. It expands exceptions to the 10% linear cut in tax waivers approved in December 2025, including other third-sector entities beyond OSCIP and OS.

The rapporteur, Senator Professora Dorinha (União Brasil-TO), noted that the measure corrects unequal treatment and strengthens an exemption already provided for in a February Federal Revenue normative instruction this year. Senator Damares Alves (Republicanos-DF) defended the amendment on vehicles, stating that the cars serve for work and mobility of people with disabilities.

The project also authorizes an increase of up to R$ 500 million in defense spending outside the budget target for 2026.

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