About the votes presented

The Ranking of Politicians opposes the proposal, arguing that granting an exemption from ISS (Service Tax) for events related to the organization and execution of the 2027 FIFA Women's World Cup creates a selective tax benefit, reduces municipal revenue, and transfers the fiscal cost of a large-scale private event to the average taxpayer.

Although hosting the tournament may generate positive externalities, such as tourism, international visibility, and economic activity, any revenue waiver must be exceptional, transparent, justified by clear estimates of budgetary impact, and accompanied by objective counterpart measures. Without this, the measure approaches a tax privilege granted to an entity with high economic capacity, to the detriment of local public services and fiscal responsibility.

The ranking argues that international events are welcome in Brazil, but not at the expense of a system where the government forgoes revenue while the population continues to bear one of the heaviest tax burdens in the world. Economic development is not built on isolated exceptions, but on general rules, a healthy business environment, and equal treatment among taxpayers.

The proposed amendment to the Constitution seeks to strengthen coordination between the federal government, states, and municipalities in the formulation and execution of public security policies. The initiative establishes mechanisms for institutional integration, improves cooperation instruments between security forces, and aims to bring greater rationality to the national security system.

The measure is considered positive because it promotes greater efficiency in public security management, reduces fragmentation among different agencies, and encourages coordinated action in the fight against crime. By improving the governance of the system and strengthening federal cooperation, the proposal tends to improve the State's capacity to respond to the rise in crime, contributing to more effective policies and better use of public resources.

The proposal addresses the creation of new permanent positions, commissioned positions, and commissioned functions within the staff of the National Council of Justice (CNJ). In practice, the project expands the administrative structure of the body by opening new paid positions, including freely appointed functions.

From a public interest perspective, the measure is considered negative because it increases permanent expenses of the public sector without presenting clear justifications of operational necessity or proven efficiency gains. In a scenario of fiscal constraints and debate about the rationalization of the State, the expansion of the administrative structure tends to increase personnel costs and reinforce the logic of growth of the bureaucratic apparatus, instead of prioritizing the improvement of management and the optimization of existing resources.

The proposal authorizes the installation and operation of pharmacies within supermarkets, allowing medications to be sold in these establishments, provided that sanitary requirements are met and a responsible pharmaceutical professional is present.

The measure is considered positive because it expands public access to medicines and increases competition in the sector, which can contribute to lower prices and greater convenience for consumers. By allowing the integration of pharmacy services in supermarkets, the proposal also stimulates a more competitive environment in pharmaceutical retail, promoting economic efficiency and facilitating public access to essential health products.

In the analysis of Proposed Constitutional Amendment No. 3/2021, which deals with the expansion of parliamentary prerogatives, the NOVO party presented a separate voting motion (DTQ 8), with the objective of removing from the final text the expression "the National Presidents of political parties with representation in the National Congress" , which had been included to extend the typical prerogatives of parliamentarians (such as privileged jurisdiction and immunity) also to these party leaders.

Including this category among those entitled to constitutional prerogatives represents an unacceptable institutional distortion that unjustifiably expands legal and political protection within the Brazilian party system.

Why the Ranking of Politicians opposes the inclusion of party presidents in parliamentary prerogatives:

Improper and disproportionate protection

Party presidents are not elected representatives with a direct popular mandate. Extending prerogatives to them such as privileged jurisdiction or protection against precautionary measures violates the republican principle of equality before the law and creates a disproportionately protected ruling caste.

Worsening disconnect between voters and the political system.

The Brazilian political system already faces high levels of distrust and disconnect between voters and parties. Creating new privileges for party leaders reinforces the perception that politics functions to benefit the few, undermining the legitimacy of institutions.

Risk of misuse of party structures

Party presidents control election nominations, TV time, campaign funds, and coalitions. Granting them extra immunities could encourage the use of the party machine as a shield for private interests or protection against investigations.

Misuse of constitutional power

Parliamentary prerogatives exist to protect the free exercise of the popular mandate, not to shield party bureaucracies. Their undue extension distorts the original constitutional logic and unjustifiably expands spaces for impunity.

In the analysis of Proposed Constitutional Amendment No. 3/2021, which deals with the expansion of parliamentary prerogatives, the NOVO party presented a separate voting motion (DTQ 8), with the objective of removing from the final text the expression "the National Presidents of political parties with representation in the National Congress" , which had been included to extend the typical prerogatives of parliamentarians (such as privileged jurisdiction and immunity) also to these party leaders.

Including this category among those entitled to constitutional prerogatives represents an unacceptable institutional distortion that unjustifiably expands legal and political protection within the Brazilian party system.

Why the Ranking of Politicians opposes the inclusion of party presidents in parliamentary prerogatives:

Improper and disproportionate protection

Party presidents are not elected representatives with a direct popular mandate. Extending prerogatives to them such as privileged jurisdiction or protection against precautionary measures violates the republican principle of equality before the law and creates a disproportionately protected ruling caste.

Worsening disconnect between voters and the political system.

The Brazilian political system already faces high levels of distrust and disconnect between voters and parties. Creating new privileges for party leaders reinforces the perception that politics functions to benefit the few, undermining the legitimacy of institutions.

Risk of misuse of party structures

Party presidents control election nominations, TV time, campaign funds, and coalitions. Granting them extra immunities could encourage the use of the party machine as a shield for private interests or protection against investigations.

Misuse of constitutional power

Parliamentary prerogatives exist to protect the free exercise of the popular mandate, not to shield party bureaucracies. Their undue extension distorts the original constitutional logic and unjustifiably expands spaces for impunity.

On July 8, 2025, the House of Representatives approved the main text of a bill authorizing the creation of 160 commissioned positions at the FC-6 level in the Supreme Federal Court (STF) , in addition to an appendix that provides for the creation of 40 more judicial technician positions to act as judicial police agents .

According to the project, the estimated cost of the 160 commissioned positions is at least R$ 7.78 million in 2025 , a figure that rises to R$ 7.81 million in 2026 , with the inclusion of charges such as the 13th-month salary and vacation pay . The proposal does not detail the additional costs of the 40 new permanent positions , which compromises transparency and prevents a realistic estimate of the total fiscal impact.

Why the Politicians' Ranking opposes the project:

• Disregard for fiscal responsibility
  Amid a scenario of strong pressure on public finances, the creation of positions without robust technical justification represents a setback in the policy of austerity and rationalization of state spending. The project permanently expands mandatory expenses, compromising fiscal balance.

• Lack of transparency in total costs
  The project presents partial estimates and omits the total financial impact by not considering the costs of the 40 permanent judicial technician positions. The absence of this information compromises a proper analysis of the merits and budgetary consequences.

• An increase in appointed positions within a branch of government that already enjoys a broad administrative structure.
  The Brazilian Supreme Court (STF) is one of the most well-structured constitutional courts in the world, with significant material and human resources. The expansion of appointed positions, which do not require public competitive examinations and are filled by free appointment, is inconsistent with the pursuit of a more efficient, technical, and impartial judiciary.

• Bad institutional example
  The approval of the bill sends a negative signal to society and the other branches of government. While the country faces difficulties in securing public investments and meeting fiscal targets, it creates space for the growth of internal power structures with unclear criteria.

The contested decree, issued by the Executive Branch, significantly increased the tax burden on credit, foreign exchange, insurance, and securities transactions, directly impacting the cost of credit and economic activity. According to the authors of the draft legislation, the measure was taken without proper technical justification, without dialogue with the National Congress, and with serious consequences for the business environment in the country.

A request for urgency was presented in the plenary session of the House of Representatives for the processing of the Draft Legislative Decree (PDL) aimed at suspending the effects of the presidential decree that increased the rates of the Tax on Financial Operations (IOF). The objective of the request is to accelerate the consideration of the matter, preventing the economic effects of the measure from continuing to penalize citizens, companies, and investors.

The contested decree, issued by the Executive Branch, significantly increased the tax burden on credit, foreign exchange, insurance, and securities transactions, directly impacting the cost of credit and economic activity. According to the authors of the draft legislation, the measure was taken without proper technical justification, without dialogue with the National Congress, and with serious consequences for the business environment in the country.

In requesting the expedited procedure, parliamentarians argue that it is necessary to ensure legal certainty and tax predictability, especially in a scenario of economic recovery. Furthermore, they emphasize that increasing the IOF (Tax on Financial Operations) by decree escapes regular legislative control, constituting a tax increase without democratic debate.

If the request is approved, the draft bill could be voted on directly in plenary session, without needing to go through the thematic committees, which could accelerate its analysis and eventual approval. The initiative is supported by parliamentarians from different parties, who see the project as a legitimate instrument for Congress to control unilateral acts of the Executive branch that affect revenue collection and the taxpayer.

Bill No. 1,466 of 2025 proposes a salary adjustment for various categories of federal public servants. The measure was presented amidst the government's administrative restructuring process and discussions about the fiscal space available in the Union's budget.

The project has generated debate in the National Congress and among public finance experts. It is argued that, in a scenario of high fiscal deficit and pressure for budgetary responsibility, the increase in personnel expenses could compromise the balance of public accounts and limit investments in other essential areas.

Furthermore, there are questions regarding the lack of meritocracy and performance criteria in granting salary adjustments, which could reinforce internal inequalities within the public service and discourage the pursuit of efficiency and administrative modernization.

Bill No. 1,466 of 2025 proposes a salary adjustment for various categories of federal public servants. The measure was presented amidst the government's administrative restructuring process and discussions about the fiscal space available in the Union's budget.

The project has generated debate in the National Congress and among public finance experts. It is argued that, in a scenario of high fiscal deficit and pressure for budgetary responsibility, the increase in personnel expenses could compromise the balance of public accounts and limit investments in other essential areas.

Furthermore, there are questions regarding the lack of meritocracy and performance criteria in granting salary adjustments, which could reinforce internal inequalities within the public service and discourage the pursuit of efficiency and administrative modernization.

Change the method of calculating the population to determine the number of federal deputies per state, increasing it from 513 to 531 federal deputies.

The proposal loosens control over budget execution , opening the door to the indiscriminate use of outstanding payments as a way to "push" expenses from one fiscal year to another, compromising fiscal transparency. Furthermore, it reduces the incentive for efficient planning , favoring the artificial postponement of public spending and hindering the assessment of the government's real efforts to contain expenses.

Politically, the project benefits public managers who seek greater leeway to fulfill promises or release funds in election years , without the proper backing of timely budget execution, which weakens the fiscal framework and the credibility of public accounts .

Amends Complementary Law No. 123, of December 14, 2006, to allow for the calculation of credits for micro-enterprises and small businesses opting for the Simples Nacional (Simplified National Tax Regime), in the event of total or partial refund of residual tax remaining in the production chain of exported goods.

The amendment creates a Wealth Tax (IGF) that will apply to assets exceeding R$10 million, encompassing the possession, ownership, or control of goods and rights. The tax rate will be progressive, ranging from 0.5% to 1.5%, depending on the asset value. The proposal aims to ensure that large fortunes contribute to the socioeconomic development of the country, in line with the "Tax the Super-Rich" campaign, supported by more than 60 organizations.

Political parties must allocate at least 5% of the resources from the party fund to the creation and maintenance of programs promoting and disseminating women's political participation. At the discretion of the parties, the resources may be accumulated across different fiscal years and used in future election campaigns for their respective female candidates.

The amount of campaign finance funds and the portion of party funds allocated to election campaigns, as well as the free airtime on radio and television to be distributed by parties to their respective female candidates, must be at least 30%, regardless of the number of female candidates.

However, the proposed amendment will grant amnesty to parties that have not used the minimum percentages for financing women's campaigns and for promoting and disseminating women's political participation. Furthermore, the amendment allows parties that, if they fail to use resources for programs promoting female candidates or have not been recognized by the Electoral Court by the time of the election, they may use this amount for subsequent elections.

The text also stipulates that no sanctions of any kind, including the return of funds, fines, or suspension of party funding, will be applied to parties that did not meet the minimum gender or race quota or that did not allocate the minimum amounts corresponding to these purposes in elections held before the amendment was enacted.

The tax reform in Brazil, with PLP 68/2024, aims to simplify and modernize the country's tax system, addressing four main areas: Selective Tax (IS), Construction in the Real Estate Regime, Nano-entrepreneur, and Split Payment.

The Selective Tax will be expanded to include new products, such as electric cars and betting, while trucks will be excluded. Differentiated rates will be defined by environmental criteria, but this may discourage the adoption of sustainable vehicles, counteracting the efforts of the Green Mobility Program. The inclusion of taxes on virtual betting seeks to mitigate the social and health impacts associated with online gambling.

Under the Real Estate Regime, the Construction Industry will have reduced tax rates to promote economic activity. However, dependence on tax subsidies can distort the market and complicate the tax system, necessitating a more cohesive economic policy.

The creation of the Nanoentrepreneur category aims to formalize entrepreneurs with annual revenue of up to R$ 40,500, offering tax exemption on consumption. This measure seeks to simplify formalization, but may increase the complexity of the system and limit business growth.

The Split Payment system divides the responsibility for tax collection during transactions. "Automatic Split Payment" collects taxes in real time, while "Simplified Split Payment" applies to transactions with end consumers. This innovation aims to increase efficiency and tax compliance.

Additional changes include adjustments to the taxation of medicines, with exemptions for sanitary napkins and tax reductions for certain medications. Bars and restaurants will benefit from the non-cumulative regime, allowing deductions for taxes paid in previous stages, and excluding delivery from the tax base.

The tax reform in Brazil, with PLP 68/2024, aims to simplify and modernize the country's tax system, addressing four main areas: Selective Tax (IS), Construction in the Real Estate Regime, Nano-entrepreneur, and Split Payment.

The Selective Tax will be expanded to include new products, such as electric cars and betting, while trucks will be excluded. Differentiated rates will be defined by environmental criteria, but this may discourage the adoption of sustainable vehicles, counteracting the efforts of the Green Mobility Program. The inclusion of taxes on virtual betting seeks to mitigate the social and health impacts associated with online gambling.

Under the Real Estate Regime, the Construction Industry will have reduced tax rates to promote economic activity. However, dependence on tax subsidies can distort the market and complicate the tax system, necessitating a more cohesive economic policy.

The creation of the Nanoentrepreneur category aims to formalize entrepreneurs with annual revenue of up to R$ 40,500, offering tax exemption on consumption. This measure seeks to simplify formalization, but may increase the complexity of the system and limit business growth.

The Split Payment system divides the responsibility for tax collection during transactions. "Automatic Split Payment" collects taxes in real time, while "Simplified Split Payment" applies to transactions with end consumers. This innovation aims to increase efficiency and tax compliance.

Additional changes include adjustments to the taxation of medicines, with exemptions for sanitary napkins and tax reductions for certain medications. Bars and restaurants will benefit from the non-cumulative regime, allowing deductions for taxes paid in previous stages, and excluding delivery from the tax base.

The bill allows the assignment of credit rights originating from tax and non-tax credits of the federative entities and introduces extrajudicial protest as a cause for interruption of the statute of limitations, in addition to authorizing the tax administration to request information from public or private entities and bodies.

In terms of merit, the project presents a series of benefits that justify its approval. Debt securitization will allow for the anticipation of revenues that would be received in the long term or, in many cases, would not be received at all. This offers a practical solution for the fiscal management of states and municipalities, enabling the financing of infrastructure projects and other initiatives of public interest. The project ensures that the revenue obtained from the assignment of credit rights is allocated, in equal parts, to public investments and the financing of Social Security, promoting economic development and helping to balance the pension system.

The transfer of credit to private investors creates new business opportunities, stimulating the financial market and promoting economic development. The possibility of obtaining additional resources without the need to take out new loans or increase taxes promotes more efficient and responsible management of public resources. Furthermore, by allocating part of the revenue to Social Security, the project contributes to the sustainability of retirement and pension benefits, benefiting millions of Brazilians.

The purpose of bankruptcy proceedings is to organize the liquidation process of unviable companies, recovering debts and mitigating damages to those involved. In this way, productive assets can be reallocated to their best use. In Brazil, however, the bankruptcy process is slow and ineffective. Creditors have little influence over the fate of the bankrupt estate, and there is little transparency regarding information about the bankruptcy process. These factors harm creditors and entrepreneurs and, more broadly, the efficiency and productivity of the Brazilian economy.

One of the main purposes of the project is to improve the governance of the bankruptcy process, expanding the participation of creditors and making them protagonists in the process, as they are the most interested parties in the efficient liquidation of assets. It is proposed that the general meeting of creditors be given new powers, including the approval of the bankruptcy plan – a document introduced by this proposal – and the power to appoint a fiduciary manager to conduct the asset liquidation and creditor payment process. The bankruptcy plan should regulate the main stages of bankruptcy, namely: (i) management of the bankrupt estate's financial resources; (ii) sale of assets; (iii) measures to be taken in relation to ongoing judicial or administrative proceedings; (iv) payment of liabilities; and (v) possible hiring of professionals, specialized companies, or appraisers.

To expedite the bankruptcy process, the proposal waives the need for judicial approval for actions related to the asset sale plan and the payment of liabilities after the bankruptcy plan has been approved by the general meeting of creditors and ratified by the judge. Furthermore, the proposed text seeks to discourage frivolous disputes among creditors and encourage the debtor and creditor classes to cooperate in finding swift solutions in the bankruptcy process.

The defense of granting differentiated quotas is based on principles of equity, social justice, and inclusion.

Differentiated quotas aim to ensure fairer and more accurate representation of diverse groups in politics, education, employment, and other spheres of society. This can lead to greater diversity of perspectives and experiences, enriching debate and decision-making. Furthermore, they can contribute to a more inclusive and cohesive society where all citizens have the chance to reach their full potential.

Implementing differentiated quotas can help challenge and dismantle harmful stereotypes about certain groups, demonstrating that they have the skills, competencies, and merits to occupy important positions.

The project standardizes the application of interest rates in debt contracts and extra-contractual civil liability, and allows credit operations outside the banking system with more favorable conditions for borrowers.

- Defines a legal interest rate for cases where the rate is not agreed upon, such as economic loans, default on contractual obligations, and civil liability for unlawful acts. The lack of consensus in the Judiciary regarding this rate makes a clear and uniform definition necessary. The proposed legal rate is the simple arithmetic average of the real interest rates of the National Treasury Notes Series B (NTN-B) for five years, plus 0.5% per month, as published annually by the Central Bank. For monetary correction when the IPCA (Broad Consumer Price Index) is not agreed upon in a contract or specific law, it is proposed that the National Consumer Price Index published by IBGE (Brazilian Institute of Geography and Statistics) be used.

The proposal seeks to standardize the conditions for setting interest rates in transactions within and outside the financial system, allowing for better credit conditions for borrowers. This includes making the application of the Usury Law more flexible in obligations contracted between legal entities, with the exception of transactions with investment funds or clubs, while maintaining protection for individuals. Jurisprudential uncertainty regarding the application of the legal rate and the maximum limit stipulated in the Usury Law increases the costs of legal liabilities and reduces the availability of credit, negatively impacting the economy. Therefore, correcting these distortions is urgent to stimulate investment and business growth, contributing to the country's financial stability.