Brazil Senate commission approves tax exemption for rare lung disease

Brazil's Economic Affairs Commission (CAE) has approved a bill to grant income tax exemptions on pensions and retirements for individuals suffering from lymphangioleiomyomatosis (LAM), a rare and progressive pulmonary disease.

Authored by Senator Alan Rick, Bill 2.220/2024 was approved via a terminating decision with a favorable report from Senator Damares Alves. If no appeal is filed for a full Senate plenary analysis, the proposal will move to the Chamber of Deputies. Under the proposal, the law would take effect upon publication.

LAM primarily affects women between the ages of 20 and 40, often leading to early disability retirement due to respiratory limitations. While some care is provided through the Unified Health System (SUS), patients face significant costs related to specialized medication, exams, travel to reference centers, and home adaptations. The exemption aims to mitigate these financial burdens associated with long-term treatment.