LEI ORDINÁRIA Nº 8687, DE 20 DE JULHO DE 1993. Retira da Incidencia do Imposto de Renda Beneficios Percebidos por Deficientes Mentais.
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LEI Nº 8.687, DE 20 JULHO DE 1993.
Retira da incidência do Imposto de Renda benefícios percebidos por deficientes mentais.
O PRESIDENTE DA REPÚBLICA
Faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei:
Não se incluem entre os rendimentos tributáveis pelo Imposto sobre a Renda e proventos de qualquer natureza as importâncias percebidas por deficientes mentais a título de pensão, pecúlio, montepio e auxílio, quando decorrentes de prestações do regime de previdência social ou de entidades de previdência privada.
Parágrafo único. Para fins do disposto nesta Lei, considera-se deficiente mental a pessoa que, independentemente da idade, apresenta funcionamento intelectual subnormal com origem durante o período de desenvolvimento e associado à deterioração do comportamento adaptativo.
A isenção do Imposto de Renda conferida por esta Lei não se comunica aos rendimentos de deficientes mentais originários de outras fontes de receita, ainda que sob a mesma denominação dos benefícios referidos no artigo anterior.
Esta Lei entra em vigor na data de sua publicação.
Revogam-se as disposições em contrário.
Brasília, 20 de julho de 1993, 172º da Independência e 105º da República.
ITAMAR FRANCO
Fernando Henrique Cardoso
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