BR8502624In Committee

PL 3701/2023

Jurisdiction:: Brazil
Type:: Incentives
Last action:: Mar 25, 2025

Plastic PackagingPaper PackagingGlassMetals

Next steps for producers

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

Applies toLegal entities (pessoas jurídicas) subject to the real profit (lucro real) tax regime that acquire recyclable waste materials (plastic, paper, glass, iron) for use as inputs

Obligations under this law

·Claim PIS and COFINS tax credits when acquiring recyclable waste materials (plastic, paper, glass, iron) as inputs, in line with Art. 3, item II of Laws 10.637/02 and 10.833/03
·Benefit from exemption of PIS and COFINS contributions on the sale of waste, scrap, and other recycled materials

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

PL 3701/2023 advances circular economy by establishing tax credits (PIS/COFINS) for acquisition of recycled materials and exempting sales of waste/recycled materials from these contributions, creating financial incentives for recycling and secondary-material markets.

Covered Products

·Plastic waste and recyclable plastic materials
·Paper waste and recyclable paper materials
·Glass waste and recyclable glass materials
·Iron/steel waste and recyclable iron/steel materials
·Solid waste residues and recyclable materials in general

Producer Obligations

·Claim PIS and COFINS tax credits when acquiring recyclable waste materials (plastic, paper, glass, iron) as inputs, in line with Art. 3, item II of Laws 10.637/02 and 10.833/03
·Benefit from exemption of PIS and COFINS contributions on the sale of waste, scrap, and other recycled materials

Exemptions

·Exemption from PIS and COFINS contributions on the sale of solid waste residues, scrap, and other recycled materials
·Tax credit (creditamento) authorization for PIS and COFINS on acquisition of plastic, paper, glass, and iron recyclable materials for companies under the lucro real regime

Producer Definition

Legal entities (pessoas jurídicas) subject to the real profit (lucro real) tax regime that acquire recyclable waste materials (plastic, paper, glass, iron) for use as inputs

Preemption Notes

This bill amends federal law (Lei 11.196/2005) to clarify and ratify existing federal tax credit authorizations; it operates at the federal level and does not preempt state measures but establishes a uniform federal fiscal incentive for recycling.

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Full bill text

Projeto de Lei PL 3701/2023

Altera a Lei nº 11.196 de 21 de novembro de 2005 a fim de ratificar a autorização ao creditamento de PIS e COFINS quando da aquisição dos materiais que menciona, em linha com o disposto no art. 3º, inciso II das Lei 10.637/02 e 10.833/03, bem como determina a isenção destas contribuições na venda de resíduos, desperdícios e demais materiais reciclados.

Indexação: ALTERAÇÃO , LEI FEDERAL , AUTORIZAÇÃO , UTILIZAÇÃO , CREDITO TRIBUTARIO , PROGRAMA DE INTEGRAÇÃO SOCIAL (PIS) , CONTRIBUIÇÃO PARA FINANCIAMENTO DA SEGURIDADE SOCIAL (COFINS) , AQUISIÇÃO , RESIDUO , MATERIAL PLASTICO , PAPEL , VIDRO , FERRO , PESSOA JURIDICA , APURAÇÃO , LUCRO REAL , ISENÇÃO , CONTRIBUINTE , VENDA , RESIDUOS SOLIDOS .

Classificação: Economia e Desenvolvimento / Tributos / Desoneração Fiscal; Meio Ambiente / Resíduos Sólidos; Economia e Desenvolvimento / Tributos / Contribuição Social

Autoria: Weverton

Situação: MATÉRIA COM A RELATORIA

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