BR2623776Active

PLP 133/2026

Jurisdiction:: Brazil
Type:: Incentives · EPR
Last action:: May 12, 2026

Plastic PackagingPaper PackagingGlassMetalsElectronicsTextilesOther

Next steps for producers

Review this measure’s obligations and confirm whether they reach your products

Applies toNot specified in the measure text

Obligations under this law

·Not specified in the measure text; the bill modifies the percentages used to calculate presumed tax credits (IBS and CBS) for acquisitions of residues and materials destined for recycling, reuse, or reverse logistics under Complementary Law 214/2025

No designated program action is recorded for this measure yet — treat the above as the general obligation and verify against the source text.

Bill amends tax-credit percentages (IBS/CBS) for acquisitions of waste and materials destined for recycling, reuse, or reverse logistics—a financial incentive supporting EPR and circular-economy outcomes; awaiting chamber dispatch.

Covered Products

·Residues and other materials destined for recycling, reuse, or reverse logistics (acquired by producers/manufacturers/importers for these purposes)

Producer Obligations

·Not specified in the measure text; the bill modifies the percentages used to calculate presumed tax credits (IBS and CBS) for acquisitions of residues and materials destined for recycling, reuse, or reverse logistics under Complementary Law 214/2025

Producer Definition

Not specified in the measure text

Fee Structure

Unknown: Not specified; the bill concerns tax credit percentages (créditos presumidos) for IBS and CBS, not fees imposed on producers

Enforcement

Not specified:

Preemption Notes

This is a federal complementary law amendment; it amends Complementary Law 214/2025 and applies nationally

Compliance Dimensions

Eco-ModulationModulated on: Recyclability (reciclagem), Reusability (reutilização), Reverse logistics eligibility (logística reversa)

“redefinir os percentuais utilizados no cálculo dos créditos presumidos do Imposto sobre Bens e Serviços (IBS) e da Contribuição sobre Bens e Serviços (CBS) nas aquisições de resíduos e demais materiais destinados à reciclagem, reutilização ou logística reversa”

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Full bill text

Projeto de Lei Complementar 133/2026

Altera o § 2º do art. 170 da Lei Complementar nº 214, de 16 de janeiro de 2025, para redefinir os percentuais utilizados no cálculo dos créditos presumidos do Imposto sobre Bens e Serviços (IBS) e da Contribuição sobre Bens e Serviços (CBS) nas aquisições de resíduos e demais materiais destinados à reciclagem, reutilização ou logística reversa.

Palavras-chave: Alteração, Lei Complementar, redefinição, percentual, crédito presumido, Imposto sobre Bens e Serviços (IBS), Contribuição Social sobre Bens e Serviços (CBS), aquisição, resíduo, equipamento, reciclagem, reutilização, Logística reversa, benefício fiscal, tributação.

Situação: Aguardando Despacho do Presidente da Câmara dos Deputados (Chancela)

Full text as ingested. Verify against the official source above.