The Bill Project 3208/26 authorizes the full deduction of the Individual Income Tax (IRPF) for expenses related to the education of autistic dependents. The proposal is under analysis by the Chamber of Deputies.
Among the expenses that can be deducted are:
- school fees;
- enrollment fees;
- compulsory educational materials;
- specialized companion, educational support professional, monitor, or school mediator, when required by the educational institution or prescribed by a qualified professional;
- Other expenses directly related to the student's stay, learning, and inclusion in the school environment.
If the project becomes law, an annual expense of R$ 20,000, for example, for the education of a dependent with Autism Spectrum Disorder (ASD), could be fully deducted, as long as it falls within the conditions set out in the project. Under the current rule, the deduction is limited to R$ 3,561.50 per person.
The author of the project, Deputy Fernanda Pessoa (PSD-CE), argues that the current ceiling is "absolutely insufficient," as the monthly cost to hire a school support professional for the autistic student already exceeds the annual limit allowed by the Revenue.
To use the deduction, the taxpayer must prove that the student is their tax dependent, present a report from a qualified professional attesting to the ASD diagnosis, and prove the expenses through fiscal documentation.
Next steps
The project will be analyzed in aconclusivemanner by the committees on the Defense of the Rights of People with Disabilities; Finance and Taxation; and Constitution and Justice and Citizenship. To become law, it needs to be approved by both the Chamber and the Senate.