Lei nº 13.498 de 26/10/2017. Acrescenta parágrafo único ao art. 16 da Lei nº 9.250, de 26 de dezembro de 1995, para estabelecer que, após os idosos, os professores tenham prioridade para recebimento da restituição do imposto de renda da pessoa física.
Presidência da República Casa Civil Subchefia para Assuntos Jurídicos
LEI Nº 13.498, DE 26 DE OUTUBRO DE 2017.
Acrescenta parágrafo único ao art. 16 da Lei no 9.250, de 26 de dezembro de 1995, para estabelecer que, após os idosos, os professores tenham prioridade para recebimento da restituição do imposto de renda da pessoa física. O PRESIDENTE DA REPÚBLICA Faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei:
O art. 16 da Lei no 9.250, de 26 de dezembro de 1995, passa a vigorar acrescido do seguinte parágrafo único:
Art. 16. ...................................................................
Parágrafo único. Será obedecida a seguinte ordem de prioridade para recebimento da restituição do imposto de renda:
I idosos, nos termos definidos pelo inciso IX do § 1o do art. 3o da Lei no 10.741, de 1o de outubro de 2003;
II contribuintes cuja maior fonte de renda seja o magistério;
III demais contribuintes. (NR)
Esta Lei entra em vigor no primeiro dia do ano seguinte ao de sua publicação.
Brasília, 26 de outubro de 2017; 196o da Independência e 129o da República.
MICHEL TEMER Eliseu Padilha
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