LEI ORDINÁRIA Nº 2136, DE 14 DE DEZEMBRO DE 1953. Dispõe Sobre os Encargos de Familia que Podem Ser Abatidos da Renda Bruta para Efeito de Pagamento do Imposto de Renda.
LEI Nº 2.136, DE 14 DE DEZEMBRO DE 1953
Dispõe sôbre os encargos de família, que podem ser abatidos da renda bruta para efeito de pagamento do impôsto de renda.
O CONGRESSO NACIONAL decreta e eu promulgo nos têrmos do artigo 70, parágrafo 4º, da Constituição Federal, a seguinte Lei:
Os encargos de família, que podem ser abatidos da renda bruta para efeito de pagamento do impôsto de renda e constantes do Regulamento que baixou com o Decreto número 24.239, de 22 de dezembro de 1947 e leis modificativas, passam a ser de Cr$30.000,00 (trinta mil cruzeiros), anuais, para o outro cônjuge e Cr$15.000,00 (quinze mil cruzeiros) para cada filho, menor ou inválido, ou filha solteira ou viúva, sem arrimo, obedecidas as regras estatuídas no mesmo Regulamento.
Esta Lei entrará em vigor na data de sua publicação, e será aplicável a contar das declarações com base nos rendimentos auferidos no exercício de 1953.
Revogam-se as disposições em contrário.
Senado Federal, em 14...
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