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PEC approved by the Chamber expands tax immunity, moves to the Senate and reignites debate on public revenue, federal universities, and funding of essential areas
A proposal approved by the Chamber of Deputies has become the center of a sensitive dispute over taxes, religion, and public budget. PEC 5/2023 expands religious tax immunity and allows entities such as churches, therapeutic communities, and daycare centers to purchase goods and services without paying taxes. The measure reached the Senate on June 2 and, according to estimates, could result in an annual loss between R$ 5.5 billion and R$ 7 billion. The amount exceeds the annual funding of federal public universities, which face budgetary constraints and difficulties in maintaining their activities.
Technical estimate reveals direct impact on public education
The comparison gained strength after a statement by Gregório Grisa, Secretary of Intersectoral Articulation and with the Education Systems. The professor stated that the predicted waiver would be greater than the annual funding of all federal universities. This calculation raised concerns among entities linked to higher education, especially since Andifes had already warned, in 2025, about a scenario of financial compromise for 2026. The government restored the initial budget of the institutions to R$ 6.89 billion, but a loss of up to R$ 7 billion in revenue could further pressure education and other social areas.
Expansion of tax immunity generates political reaction
The PEC was originally presented by Marcelo Crivella, a bishop linked to the Universal Church and a member of the Republicans. The text now awaits dispatch in the Senate, still without a defined date for voting. Opposing parliamentarians argue that the measure could open space for high-value goods purchases without tax charges. PT leader Pedro Uczai mentioned the possibility of acquiring jets within this logic.
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Education resources enter the center of the dispute
Professor Nelson Cardoso Amaral, from the Federal University of Goiás, assesses that Brazil needs to increase investments in education, not reduce the revenue base. The new National Education Plan 2026-2036 foresees doubling the volume of resources applied in the sector. The Federal Constitution mandates that the Union apply 18% of taxes to education, while states and municipalities must allocate 25%. Any tax waiver, therefore, reduces the calculation base and can directly affect universities, federal institutes, basic education, health, sanitation, and income transfer programs.
States and municipalities also fear loss of revenue
Comsefaz released a note on June 1st criticizing the possible fiscal impacts of the proposal. The entity warned that the exemption on consumption-related taxes could affect the collection of ICMS and, in the future, IBS. These taxes finance state and municipal public policies. The committee advocated that the Senate seek a balance between recognizing the social role of the benefited entities and preserving the fiscal sustainability of the federative entities.
Tax waiver increases pressure on public policies
Nelson Cardoso Amaral states that Brazilian tax waivers already reach around R$ 520 billion. A further increase in this volume tends to pressure social expenses and reduce the capacity for public investment. In federal universities, resources for capital expenses, such as laboratories and physical infrastructure, amount to around R$ 3.5 billion per year. In the 38 Federal Institutes, this amount does not reach R$ 1 billion. The comparison helps to gauge the weight of a possible annual loss of up to R$ 7 billion.
The future of the PEC in the Senate
The proposal does not yet have a voting date, but it has already reached the Senate and awaits formal progress. Meanwhile, the public consultation remains open for public expression. The debate puts the expansion of tax benefits for religious and assistance entities against the need to preserve resources allocated to education and other essential policies.
What should weigh more in the Senate’s decision: expanding religious tax immunity or protecting the revenue that supports universities, health, and public services?
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