Brazil Senate Restores Full IPI Exemption for Disabled Vehicle Buyers

The Brazilian Senate voted unanimously (69‑0) to approve Complementary Law 11/2026, which reinstates a total exemption of the Industrial Products Tax (IPI) on the purchase of vehicles by people with disabilities. The measure reverses a recent partial‑exemption policy that had raised prices for adapted cars and is intended to preserve the full exemption guaranteed by Federal Law 8,989/1995 until the end of 2026.

The bill now moves to the Chamber of Deputies for consideration. If the Chamber approves it without changes, it will be sent for presidential sanction or veto; any amendments would return it to the Senate for a new vote. Lawmakers framed the exemption as a social‑inclusion tool rather than a simple tax incentive, emphasizing its importance for mobility, employment and health access for thousands of disabled Brazilians.