Bill (PL) awaits a vote in the Plenary 5.149/2020, which extends, until December 31, 2026, the exemption from the Tax on Industrialized Products (IPI) on the acquisition of automobiles for use in the autonomous transport of passengers, as well as by people with disabilities.
The text alters the validity period of the tax incentive, which was set to expire at the end of 2021, through amendments to Law 8,989 of 1995 (which provides for the IPI exemption) and to Law No. 13,146 of 2015, which establishes the Statute of the Person with Disability.
The bill was authored by Senator Mara Gabrilli (PSDB-SP). She argues that the IPI tax exemption on the purchase of automobiles for use in independent passenger transport or by people with disabilities is an important instrument to support independent drivers, who are growing in number, and to promote the inclusion of people with disabilities. In the current economic scenario, millions of workers struggle to find jobs and turn to independent passenger transport as a livelihood—a sector currently greatly boosted by the use of mobile phone apps, the senator notes in the justification for the bill.
Mara Gabrilli points out that people with disabilities encounter countless barriers in public transportation and, in many cases, need adaptations to vehicles they own to make them accessible. As a result, they incur costs and difficulties that are only partially offset by the IPI exemption. Meanwhile, people with disabilities who do not need these adaptations receive, through the exemption, a small compensation for other costs and hardships still created by social barriers in our society, which still has a long way to go to become more inclusive, notes Mara Gabrilli.
The author of Bill 5,149/2020 also notes that the State assumed commitments upon the ratification of the United Nations (UN) Convention on the Rights of Persons with Disabilities in 2008, with constitutional amendment status, pursuant to article 5, paragraph 3, of the Constitution.
“Among the commitments as a State Party, we must take into account the protection of the rights of persons with disabilities in all programs and policies and, regarding economic, social, and cultural rights, to take steps, to the maximum of available resources, to achieve progressively the full realization of these rights (Article 4, General obligations),” concludes Mara Gabrilli in the justification for the bill.
Source:
Senate Agency
