Public and private institutions will benefit from the measure; up to 4% may be deducted from the donor's income tax
A bill authored by the deputy Adriana Ventura (Novo-SP) proposes to establish a program that allows companies and citizens to make voluntary donations to public and private basic education schools, with a reduction in income tax. Read the complete (PDF – 163 KB).
“The proposal contributes to increasing resources allocated to basic education, while at the same time strengthening ties between civil society and educational institutions”, said Ventura. She estimates that the incentive will represent a tax waiver of R$570 million.
According to the text, Pnaeb (National Basic Education Support Program) will be accessible to individuals and legal entities, taxed based on real or presumed profit. Donations may be tax deducted up to a limit of 4%.
To benefit, schools will have to register in the program and report online for the amounts received. The text also provides that donations to public schools can be applied to investments, funding and bonuses for teachers with better performing classes.
In addition, donations to private schools will be compensated by offering full scholarships to low-income students with good academic performance, corresponding to up to 20% of the places offered. It will be up to the Executive Branch to define the income range and academic performance necessary to guarantee the scholarship. According to the project, infractions by donors will result in fines.
The proposal is being analyzed by the EC (Education Committee) of the Chamber and received a favorable opinion for approval from rapporteur Gilberto Nascimento (PSD-SP) on December 14, 2023, with amendments. It also needs to go through the CCJC (Constitution, Justice and Citizenship Commission) and the CFT (Finance and Taxation Commission).
O PL 3,766 of 2023 it is being analyzed conclusively, that is, without the need for a vote in the plenary, unless there is a divergence between the decisions of the committees or an appeal is presented by at least 52 deputies to be analyzed in plenary.
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