The bill was introduced by the CAE president, Senator Renan Calheiros (MDB-AL), as a complement to PL 1.087/2025, which exempts individuals earning up to R$ 5,000 per month from Income Tax (IR) and increases taxation on high incomes.
The rapporteur, Senator Eduardo Braga (MDB-AM), read his opinion on November 4, but Renan granted a collective review of the matter. The CAE’s decision is final. In other words, if approved, it will go directly to the Chamber of Deputies unless an appeal is made for a floor vote.
The CAE meeting includes five other items on the agenda, such as the bill that changes the revenue limits for individual microentrepreneurs (MEI), setting the annual gross revenue limit at up to R$ 140,000, creating the “Super MEI.” Currently, this limit is R$ 81,000.
PLP 60/2025, authored by Senator Ivete da Silveira (MDB-SC), creates an intermediate contribution bracket for microentrepreneurs earning between R$ 81,000 and R$ 140,000, corresponding to a rate of 8% on the monthly minimum wage. For those earning up to R$ 81,000, the rate remains 5% of the minimum wage.
The report by Senator Veneziano Vital do Rêgo (MDB-PB) highlights the need to raise the revenue threshold due to the “accumulated lag of values compared to inflation during the period.” He accepted amendments from the Social Affairs Committee (CAS), including the removal of the automatic adjustment of the threshold based on the Broad Consumer Price Index (IPCA).

Fund for Persons with Disabilities (PwD)
Also on the agenda is the bill that creates the National Fund for the Rights of Persons with Disabilities, aimed at formulating and implementing public policies for the segment (PL 552/2019). The text establishes that donations to state and municipal funds, to be overseen by disability rights councils, may be deducted from Income Tax for a period of five years. The deduction may not exceed 1% of the tax due each fiscal year.
The proposer, Senator Paulo Paim (PT-RS), emphasizes that full inclusion of persons with disabilities requires effective and consistent public policies. “The bill creates an option for taxpayers to allocate part of the income tax they owe to the National Treasury, along with contributions to the Child and Adolescent Rights Funds, Elderly Funds, cultural, sports or parasports projects, and investments in audiovisual activities,” he explained.
The CAE rapporteur, Senator Plínio Valério (PSDB-AM), recommends approval of the bill with two amendments previously approved by the Human Rights Committee (CDH). He also introduced a new amendment to extend the law’s duration until fiscal year 2027, if approved.
The bill will be voted on in a final, conclusive manner. If approved by the committee and no appeal is made to the Plenary, it will move on to the Chamber of Deputies.