Objetivo é parear incidência tributária com a política de valorização do salário mínimo e "evitar sua desidratação", diz o senador Randolfe Rodrigues em seu relatório. Aprovado na Câmara, texto sobre isenção irá à sanção presidencial
É positivo declarar as reformar de melhorias realizadas no patrimônio imobiliário, porque esses investimentos passam a compor o custo de aquisição do imóvel.
Um dos aspectos abordados no julgamento foi o fato de que, na maioria dos casos, a guarda dos filhos menores é concedida à mãe. Assim, a incidência do IR sobre a pensão alimentícia acabava por afrontar a igualdade de gênero.
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