The Chamber approved a tax exemption for construction in stadia that will be used in the 2013 Confederations Cup and 2014 World Cup, to be held in Brazil. The incentive was provided in the Interim Measure (IM) 497/10, which was converted into Law 12.350/10.

The special measure for taxation, called Recopa, suspends the collection of taxes on materials and services that will be used by companies with projects approved until 31 December 2012, by the Ministry of Sports.

One new feature included by deputies is the requirement of federal government to forward to Congress and publish, by the 1st August 2016, an accounting of tax waiver idea.

Cup and Olympics
Although the benefit of sporting events that Brazil will host, the Chamber approved the IM 496/10. It allows the host cities for 2014 World Cup and for 2016 Olympics to make new loans to fund construction related to these competitions. Such IM also has already become law (12.348/10).

Such loans may be made even if the total debt of municipality is above the actual net income. Actual Net Income (ANI) is used to calculate the limit of debt payments to states and municipalities, renegotiated with the Brazilian National Treasury and to monitor the financial debt. The ANI concept is different for states and municipalities, since they are allowed for specific exclusions in their calculation, as income from credit operation and from voluntary transfers. The ANI is calculated by the Brazilian National Treasury from the balance sheet data submitted by states and municipalities. The values are calculated and published monthly by ordinance.

Pelé Law
New rules of professional relationship among athletes and sporting bodies have been approved by the Chamber by using the Bill 5186/05, from Executive Branch, which changes the Pelé Law (9.615/98).

The text increases the transfer of resources for the clubs in which athletes train, both involving Olympic sports and football. To complete the matter assessment, the deputies must vote on the amendments submitted by the Senate.

One novelty of the text of Chamber is the fact that up to 5% of amounts paid by buyer clubs in domestic transfers of football players, final or temporary, should be distributed to training clubs, according to the age of athletes during the training period.

In the case of Olympic athlete training clubs, the rise of resources is ensured by transferring part of the federal lottery money currently allocated to the Ministry of Sports.