Decree No. 11,498/2023 has been published, expanding the sectors eligible for the issuance of infrastructure debentures under Law No. 12,431/2011. The following sectors can now also benefit from incentivized bonds to finance investments:
- Education;
- Healthcare;
- Segurança Pública e Sistema Prisional;
- Public Security and the Prison System Urban Parks and
- Conservation Units Social Housing and Urban Renewal.
The regulation also introduces additional rules on the application of the tax benefit for such projects. Further regulations regarding annual limits for infrastructure debentures may be established by a decree from the Ministry of Finance.
For the full text of the regulation, visit: D11498 (planalto.gov.br)