BR2557024Active

PEC 34/2025

Jurisdiction:: Brazil
Type:: Incentives · EPR
Last action:: Sep 3, 2025

Plastic PackagingPaper PackagingGlassMetalsOther

Next steps for producers

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

Obligations under this law

·Comply with zero-rate IBS/CBS taxation on recyclable materials supply chain as proposed
·Participate in reverse logistics systems for recyclable materials

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

Constitutional amendment proposing tax incentives (zero IBS/CBS rates) for recycling agents and recyclable materials to correct unfavorable treatment under 2023 Tax Reform, explicitly supporting reverse logistics and circular economy; awaiting committee formation.

Covered Products

·recyclable materials
·products subject to reverse logistics

Producer Obligations

·Comply with zero-rate IBS/CBS taxation on recyclable materials supply chain as proposed
·Participate in reverse logistics systems for recyclable materials

Exemptions

·Zero-rate IBS/CBS proposed for recyclable materials supply chain
·Privileged fiscal regime proposed for recycling sector actors
·Favorable taxation proposed for reverse logistics operations

Fee Structure

Eco Modulated: Proposal seeks zero-rate IBS (Imposto sobre Bens e Serviços) and CBS (Contribuição sobre Bens e Serviços) for recyclable materials and reverse logistics chain actors, correcting perceived unfair treatment from the 2023 Tax Reform (EC 132/2023)

Enforcement

Not specified:

Preemption Notes

This is a Proposed Constitutional Amendment (PEC) that would amend the Federal Constitution (Art. 225, §1º) and Constitutional Amendment 132/2023 (Tax Reform). If enacted, it would have constitutional supremacy over ordinary legislation, preempting any conflicting federal, state, or municipal tax rules on recyclable materials.

Compliance Dimensions

Eco-ModulationModulated on: recyclability, participation in reverse logistics chain, circular economy contribution

“para corrigir o tratamento injusto concedido pela Reforma Tributária aos agentes que atuam no setor de reciclagem, desvalorizando os materiais recicláveis e desincentivando a economia circular”

Fees0 BRL Unspecified — recyclable materials and reverse logistics chain (IBS/CBS zero rate proposed)

“alíquota zero, Imposto sobre Bens e Serviços (IBS), Contribuição sobre Bens e Serviços (CBS), Cadeia produtiva, material reciclável, Logística reversa”

View Source ↗

The original source page moved — this is the updated link.

Full bill text

Proposta de Emenda à Constituição 34/2025

Acrescenta o inciso IX ao art. 225, §º1 da Constituição Federal, a alínea “e” ao inciso II do art. 9º, §3º e o §14 ao art. 9º da Emenda Constitucional 132/2023 para corrigir o tratamento injusto concedido pela Reforma Tributária aos agentes que atuam no setor de reciclagem, desvalorizando os materiais recicláveis e desincentivando a economia circular.

Palavras-chave: Constituição Federal (1988), alteração, Reforma Tributária (2023), garantia, Regime fiscal privilegiado, Tributação favorecida, alíquota zero, Imposto sobre Bens e Serviços (IBS), Contribuição sobre Bens e Serviços (CBS), Cadeia produtiva, material reciclável, Logística reversa, incentivo, economia circular, benefício fiscal, tributação.

Situação: Aguardando Constituição de Comissão Temporária

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