Article 33 of the Constitution of Brazil

p aragraph 16. a s from the date c onstitutional a mendment no. 62 is enacted, the amounts stated in court orders, up until effective payment, irrespective of their nature, shall be adjusted according to the official rate applied to savings accounts, whereas, for the purpose of compensation of delay in the payment, simple interest will be applied at the same percentage of interest applied to savings accounts, the employment of compensatory interest being excluded. Paragraph 17. While the special regime is in force, any amount in excess of the limit set forth in p aragraph 2 of a rticle 100 of the f ederal c onstitution shall be paid in accordance with Paragraphs 6 and 7 or with Items I, II, and III of Paragraph 8 of miolo_constitution_versao_camara.indd 198 17/6/2010 15:01:09 Temporary Constitutional Provisions Act 199 this article, whereas the amounts used to meet the provision of p aragraph 2 of a rticle 100 of the f ederal c onstitution shall be computed for the purposes of p aragraph 6 of this article. Paragraph 18. While the special regime referred to in this article is in effect, the original holders of court orders who have reached the age of 60 (sixty) years old by the date of enactment of c onstitutional a mendment no. 62 shall also be entitled to the priority referred to in p aragraph 6. b rasília, o ctober 5, 1988. Ulysses Guimarães , pr esident – Mauro Benevides , fi rst vi ce-pr esident – Jorge Arbage, s econd vice- p resident – Marcelo Cordeiro, f irst s ecretary – Mário Maia, s econd s ecretary – Arnaldo Faria de Sá, t hird s ecretary – Benedita da Silva, f irst su bstitute se cretary – Luiz Soyer , se cond su bstitute se cretary – Sotero Cunha , t hird s ubstitute s ecretary – Bernardo Cabral, r eporter-General – Adolfo Oliveira , Adjunct Reporter – Antonio Carlos Konder Reis, Adjunct Reporter – José Fogaça, Adjunct Reporter. Abigail Feitosa – Acival Gomes – Adauto Pereira – Ademir Andrade – Adhemar de Barros Filho – Adroaldo Streck – Adylson Motta – Aécio de Borba – Aécio Neves – Affonso Camargo – Afif Domingos – Afonso Arinos – Afonso Sancho – Agassiz Almeida – Agripino de Oliveira Lima – Airton Cordeiro – Airton Sandoval – Alarico Abib – Albano Franco – Albérico Cordeiro – Albérico Filho – Alceni Guerra – Alcides Saldanha – Aldo Arantes – Alércio Dias – Alexandre Costa – Alexandre Puzyna – Alfredo Campos – Almir Gabriel – Aloisio Vasconcelos – Aloysio Chaves – Aloysio Teixeira – Aluizio Bezerra – Aluízio Campos – Álvaro Antônio – Álvaro Pacheco – Álvaro Valle – Alysson Paulinelli – Amaral Netto – Amaury Müller – Amilcar Moreira – Ângelo Magalhães – Anna Maria Rattes – Annibal Barcellos – Antero de Barros – Antônio Câmara – Antônio Carlos Franco – Antonio Carlos Mendes Thame – Antônio de Jesus – Antonio Ferreira – Antonio Gaspar – Antonio Mariz – Antonio Perosa – Antônio Salim Curiati – Antonio Ueno – Arnaldo Martins – Arnaldo Moraes – Arnaldo Prieto – Arnold Fioravante – Arolde de Oliveira – Artenir Werner – Artur da Távola – Asdrubal Bentes – Assis Canuto – Átila Lira – Augusto Carvalho – Áureo Mello – Basílio Villani – Benedicto Monteiro – Benito Gama – Beth Azize – Bezerra de Melo – Bocayuva Cunha – Bonifácio de Andrada – Bosco França – Brandão Monteiro – Caio Pompeu – Carlos Alberto – Carlos Alberto Caó – Carlos Benevides – Carlos Cardinal – Carlos Chiarelli – Carlos Cotta – Carlos De’Carli – Carlos Mosconi – Carlos Sant’Anna – Carlos Vinagre – Carlos Virgílio – Carrel Benevides – Cássio Cunha Lima – Célio de Castro – Celso Dourado – César Cals Neto – César Maia – Chagas Duarte – Chagas Neto – Chagas Rodrigues – Chico Humberto – Christóvam Chiaradia – Cid Carvalho – Cid Sabóia de Carvalho – Cláudio Ávila – Cleonâncio Fonseca – Costa Ferreira – Cristina Tavares – Cunha Bueno – Dálton Canabrava – Darcy Deitos – Darcy Pozza – Daso Coimbra – Davi Alves Silva – Del Bosco Amaral – Delfim Netto – Délio Braz – Denisar Arneiro – Dionisio Dal Prá – Dionísio Hage – Dirce Tutu Quadros – Dirceu Carneiro – Divaldo Suruagy – Djenal Gonçalves – Domingos Juvenil – Domingos Leonelli – Doreto Campanari – Edésio Frias – Edison Lobão – Edivaldo Motta – Edme Tavares – Edmilson Valentim – Eduardo Bonfim – miolo_constitution_versao_camara.indd 199 17/6/2010 15:01:09 Constitution of the Federative Republic of Brazil 200 Eduardo Jorge – Eduardo Moreira – Egídio Ferreira Lima – Elias Murad – Eliel Rodrigues – Eliézer Moreira – Enoc Vieira – Eraldo Tinoco – Eraldo Trindade – Erico Pegoraro – Ervin Bonkoski – Etevaldo Nogueira – Euclides Scalco – Eunice Michiles – Evaldo Gonçalves – Expedito Machado – Ézio Ferreira – Fábio Feldmann – Fábio Raunheitti – Farabulini Júnior – Fausto Fernandes – Fausto Rocha – Felipe Mendes – Feres Nader – Fernando Bezerra Coelho – Fernando Cunha – Fernando Gasparian – Fernando Gomes – Fernando Henrique Cardoso – Fernando Lyra – Fernando Santana – Fernando Velasco – Firmo de Castro – Flavio Palmier da Veiga – Flávio Rocha – Florestan Fernandes – Floriceno Paixão – França Teixeira – Francisco Amaral – Francisco Benjamim – Francisco Carneiro – Francisco Coelho – Francisco Diógenes – Francisco Dornelles – Francisco Küster – Francisco Pinto – Francisco Rollemberg – Francisco Rossi – Francisco Sales – Furtado Leite – Gabriel Guerreiro – Gandi Jamil – Gastone Righi – Genebaldo Correia – Genésio Bernardino – Geovani Borges – Geraldo Alckmin Filho – Geraldo Bulhões – Geraldo Campos – Geraldo Fleming – Geraldo Melo – Gerson Camata – Gerson Marcondes – Gerson Peres – Gidel Dantas – Gil César – Gilson Machado – Gonzaga Patriota – Guilherme Palmeira – Gumercindo Milhomem – Gustavo de Faria – Harlan Gadelha – Haroldo Lima – Haroldo Sabóia – Hélio Costa – Hélio Duque – Hélio Manhães – Hélio Rosas – Henrique Córdova – Henrique Eduardo Alves – Heráclito Fortes – Hermes Zaneti – Hilário Braun – Homero Santos – Humberto Lucena – Humberto Souto – Iberê Ferreira – Ibsen Pinheiro – Inocêncio Oliveira – Irajá Rodrigues – Iram Saraiva – Irapuan Costa Júnior – Irma Passoni – Ismael Wanderley – Israel Pinheiro – Itamar Franco – Ivo Cersósimo – Ivo Lech – Ivo Mainardi – Ivo Vanderlinde – Jacy Scanagatta – Jairo Azi – Jairo Carneiro – Jalles Fontoura – Jamil Haddad – Jarbas Passarinho – Jayme Paliarin – Jayme Santana – Jesualdo Cavalcanti – Jesus Tajra – Joaci Góes – João Agripino – João Alves – João Calmon – João Carlos Bacelar – João Castelo – João Cunha – João da Mata – João de Deus Antunes – João Herrmann Neto – João Lobo – João Machado Rollemberg – João Menezes – João Natal – João Paulo – João Rezek – Joaquim Bevilácqua – Joaquim Francisco – Joaquim Hayckel – Joaquim Sucena – Jofran Frejat – Jonas Pinheiro – Jonival Lucas – Jorge Bornhausen – Jorge Hage – Jorge Leite – Jorge Uequed – Jorge Vianna – José Agripino – José Camargo – José Carlos Coutinho – José Carlos Grecco – José Carlos Martinez – José Carlos Sabóia – José Carlos Vasconcelos – José Costa – José da Conceição – José Dutra – José Egreja – José Elias – José Fernandes – José Freire – José Genoíno – José Geraldo – José Guedes – José Ignácio Ferreira – José Jorge – José Lins – José Lourenço – José Luiz de Sá – José Luiz Maia – José Maranhão – José Maria Eymael – José Maurício – José Melo – José Mendonça Bezerra – José Moura – José Paulo Bisol – José Queiroz – José Richa – José Santana de Vasconcellos – José Serra – José Tavares – José Teixeira – José Thomaz Nonô – José Tinoco – José Ulísses de Oliveira – José Viana – José Yunes – Jovanni Masini – Juarez Antunes – Júlio Campos – Júlio Costamilan – Jutahy Júnior – Jutahy Magalhães – Koyu Iha – Lael Varella – Lavoisier Maia – Leite Chaves – Lélio Souza – Leopoldo Peres – Leur Lomanto – Levy Dias – Lézio Sathler – Lídice da Mata – Louremberg Nunes Rocha – Lourival Baptista – Lúcia Braga – Lúcia Vânia – Lúcio Alcântara – Luís Eduardo – Luís Roberto Ponte – Luiz Alberto Rodrigues – Luiz Freire – Luiz Gushiken – Luiz Henrique – Luiz Inácio Lula da Silva – Luiz Leal – Luiz Marques – Luiz Salomão – Luiz Viana – Luiz Viana Neto – Lysâneas Maciel – Maguito Vilela – Maluly Neto – miolo_constitution_versao_camara.indd 200 17/6/2010 15:01:09 Temporary Constitutional Provisions Act 201 Manoel Castro – Manoel Moreira – Manoel Ribeiro – Mansueto de Lavor – Manuel Viana – Márcia Kubitschek – Márcio Braga – Márcio Lacerda – Marco Maciel – Marcondes Gadelha – Marcos Lima – Marcos Queiroz – Maria de Lourdes Abadia – Maria Lúcia – Mário Assad – Mário Covas – Mário de Oliveira – Mário Lima – Marluce Pinto – Matheus Iensen – Mattos Leão – Maurício Campos – Maurício Correa – Maurício Fruet – Maurício Nasser – Maurício Pádua – Maurílio Ferreira Lima – Mauro Borges – Mauro Campos – Mauro Miranda – Mauro Sampaio – Max Rosenmann – Meira Filho – Melo Freire – Mello Reis – Mendes Botelho – Mendes Canale – Mendes Ribeiro – Messias Góis – Messias Soares – Michel Temer – Milton Barbosa – Milton Lima – Milton Reis – Miraldo Gomes – Miro Teixeira – Moema São Thiago – Moysés Pimentel – Mozarildo Cavalcanti – Mussa Demes – Myrian Portella – Nabor Júnior – Naphtali Alves de Souza – Narciso Mendes – Nelson Aguiar – Nelson Carneiro – Nelson Jobim – Nelson Sabrá – Nelson Seixas – Nelson Wedekin – Nelton Friedrich – Nestor Duarte – Ney Maranhão – Nilso Sguarezi – Nilson Gibson – Nion Albernaz – Noel de Carvalho – Nyder Barbosa – Octávio Elísio – Odacir Soares – Olavo Pires – Olívio Dutra – Onofre Corrêa – Orlando Bezerra – Orlando Pacheco – Oscar Corrêa – Osmar Leitão – Osmir Lima – Osmundo Rebouças – Osvaldo Bender – Osvaldo Coelho – Osvaldo Macedo – Osvaldo Sobrinho – Oswaldo Almeida – Oswaldo Trevisan – Ottomar Pinto – Paes de Andrade – Paes Landim – Paulo Delgado – Paulo Macarini – Paulo Marques – Paulo Mincarone – Paulo Paim – Paulo Pimentel – Paulo Ramos – Paulo Roberto – Paulo Roberto Cunha – Paulo Silva – Paulo Zarzur – Pedro Canedo – Pedro Ceolin – Percival Muniz – Pimenta da Veiga – Plínio Arruda Sampaio – Plínio Martins – Pompeu de Sousa – Rachid Saldanha Derzi – Raimundo Bezerra – Raimundo Lira – Raimundo Rezende – Raquel Cândido – Raquel Capiberibe – Raul Belém – Raul Ferraz – Renan Calheiros – Renato Bernardi – Renato Johnsson – Renato Vianna – Ricardo Fiuza – Ricardo Izar – Rita Camata – Rita Furtado – Roberto Augusto – Roberto Balestra – Roberto Brant – Roberto Campos – Roberto D’Ávila – Roberto Freire – Roberto Jefferson – Roberto Rollemberg – Roberto Torres – Roberto Vital – Robson Marinho – Rodrigues Palma – Ronaldo Aragão – Ronaldo Carvalho – Ronaldo Cezar Coelho – Ronan Tito – Ronaro Corrêa – Rosa Prata – Rose de Freitas – Rospide Netto – Rubem Branquinho – Rubem Medina – Ruben Figueiró – Ruberval Pilotto – Ruy Bacelar – Ruy Nedel – Sadie Hauache – Salatiel Carvalho – Samir Achôa – Sandra Cavalcanti – Santinho Furtado – Sarney Filho – Saulo Queiroz – Sérgio Brito – Sérgio Spada – Sérgio Werneck – Severo Gomes – Sigmaringa Seixas – Sílvio Abreu – Simão Sessim – Siqueira Campos – Sólon Borges dos Reis – Stélio Dias – Tadeu França – Telmo Kirst – Teotonio Vilela Filho – Theodoro Mendes – Tito Costa – Ubiratan Aguiar – Ubiratan Spinelli – Uldurico Pinto – Valmir Campelo – Valter Pereira – Vasco Alves – Vicente Bogo – Victor Faccioni – Victor Fontana – Victor Trovão – Vieira da Silva – Vilson Souza – Vingt Rosado – Vinicius Cansanção – Virgildásio de Senna – Virgílio Galassi – Virgílio Guimarães – Vitor Buaiz – Vivaldo Barbosa – Vladimir Palmeira – Wagner Lago – Waldec Ornélas – Waldyr Pugliesi – Walmor de Luca – Wilma Maia – Wilson Campos – Wilson Martins – Ziza Valadares. P AR TICIPANTS : Álvaro Dias – Antônio Britto – Bete Mendes – Borges da Silveira – Cardoso Alves – Edivaldo Holanda – Expedito Júnior – Fadah Gattass – Francisco Dias – Geovah Amarante – Hélio Gueiros – Horácio Ferraz – Hugo Napoleão – miolo_constitution_versao_camara.indd 201 17/6/2010 15:01:09 Constitution of the Federative Republic of Brazil 202 Iturival Nascimento – Ivan Bonato – Jorge Medauar – José Mendonça de Morais – Leopoldo Bessone – Marcelo Miranda – Mauro Fecury – Neuto de Conto – Nivaldo Machado – Oswaldo Lima Filho – Paulo Almada – Prisco Viana – Ralph Biasi – Rosário Congro Neto – Sérgio Naya – Tidei de Lima. I N ME MORIAM : Alair Ferreira – Antônio Farias – Fábio Lucena – Norberto Schwantes – Virgílio Távora. p ublished in the Official Journal , o ctober 5, 1988. miolo_constitution_versao_camara.indd 202 17/6/2010 15:01:09 Constitutional a mendments miolo_constitution_versao_camara.indd 203 17/6/2010 15:01:09 Temporary Constitutional Provisions Act 205 Constitutional amen D ment n o. 1, 1992 Provides for the remuneration of State Deputies and City Councilmen. t he d irecting b oards of the c hamber of d eputies and of the f ederal s enate, under the terms of paragraph 3 of article 60, of the f ederal c onstitution, promulgate the following Amendment to the constitutional text: a rticle 1. Paragraph 2 of article 27 of the Constitution shall henceforth be in force with the following wording: “Article 27 ............................................................................ .................................................................................................. p aragraph 2. t he remuneration of the s tate d eputies shall be established in each legislative term, for the subsequent one, by the l egislative a ssembly, as provided by articles 150, ii , 153, III, and 153, paragraph 2, I, in the proportion of seventy-five percent, at most, of the remuneration established, in legal tender, for the f ederal d eputies. ................................................................................................ ” ar ticle 2. th e following items v i and v ii are added to article 29 of the co nstitution, the subsequent ones being renumbered: “ a rticle 29 ............................................................................ .................................................................................................. v i – the remuneration of the ci ty co uncilmen shall correspond, at the most, to seventy-five percent of the remuneration established, in legal tender, for the s tate d eputies, except for the provisions of article 37, XI; .................................................................................................. vii – the total expenditure with the remuneration of the c ity Councilmen may not exceed the amount of five percent of the revenue of the Municipality; ................................................................................................ ” a rticle 3. t his c onstitutional a mendment shall come into force on the date of its publication. b rasília, March 31, 1992. THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Deputy Ibsen Pinheiro, p resident – d eputy Waldir Pires, s econd vice- p resident – d eputy Cunha Bueno, t hird s ecretary – d eputy Max Rosenmann, f ourth s ecretary. miolo_constitution_versao_camara.indd 205 17/6/2010 15:01:09 Constitution of the Federative Republic of Brazil 206 THE DIRECTING BOARD OF THE FEDERAL SENATE: Senator Mauro Benevides , pr esident – se nator Alexandre Costa , fi rst vi ce-pr esident – se nator Carlos De’Carli , s econd vice- p resident – s enator Dirceu Carneiro, f irst s ecretary – s enator Márcio Lacerda, s econd s ecretary – s enator Iram Saraiva, f ourth s ecretary. p ublished in the Official Journal , a pril 6, 1992. miolo_constitution_versao_camara.indd 206 17/6/2010 15:01:09 Temporary Constitutional Provisions Act 207 Constitutional amen D ment n o. 2, 1992 Provides for the plebiscite set forth in article 2 of the Temporary Constitutional Provisions Act. t he d irecting b oards of the c hamber of d eputies and of the f ederal s enate, under the terms of paragraph 3 of article 60, of the f ederal c onstitution, promulgate the following Amendment to the constitutional text: s ole article. t he plebiscite mentioned in article 2 of the temporary c onstitutional p rovisions a ct shall be held on a pril 21, 1993. Paragraph 1. The form and system of government defined by the plebiscite shall become effective on January 1, 1995. p aragraph 2. t he law may provide for the holding of the plebiscite, including provisions for the free divulgation, free of charge, of the forms and systems of government, through public utility mass communication vehicles, equal allotment of time and parity of scheduling being ensured. p aragraph 3. t he rule set forth in the preceding paragraph does not preclude the competence of the s uperior e lectoral c ourt to issue instructions necessary to the holding of the plebiscite. b rasília, a ugust 25, 1992. THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Deputy Ibsen Pinheiro, p resident – d eputy Genésio Bernardino, f irst vice- p resident – d eputy Waldir Pires, s econd vice- p resident – d eputy Inocêncio Oliveira, f irst s ecretary – de puty Etevaldo Nogueira , se cond se cretary – de puty Cunha Bueno , th ird se cretary – d eputy Max Rosenmann, f ourth s ecretary. THE DIRECTING BOARD OF THE FEDERAL SENATE: Senator Mauro Benevides , pr esident – se nator Alexandre Costa , fi rst vi ce-pr esident – se nator Carlos De’Carli , s econd vice- p resident – s enator Dirceu Carneiro, f irst s ecretary – s enator Márcio Lacerda , se cond se cretary – se nator Rachid Saldanha Derzi , th ird se cretary – s enator Iram Saraiva, f ourth s ecretary. p ublished in the Official Journal , s eptember 1, 1992. miolo_constitution_versao_camara.indd 207 17/6/2010 15:01:09 Constitution of the Federative Republic of Brazil 208 Constitutional amen D ment n o. 3, 1993 the d irecting b oards of the c hamber of d eputies and of the f ederal s enate, under the terms of paragraph 3 of article 60, of the f ederal c onstitution, promulgate the following Amendment to the constitutional text: ar ticle 1. th e provisions of the fe deral co nstitution enumerated below shall henceforth be in force with the following alterations: “ a rticle 40. . .......................................................................... .................................................................................................. Paragraph 6. The retirement and pension benefits of the federal civil servants shall be financed by resources originating from the un ion and from the contributions of the civil servants, under the terms of the law.” “ a rticle 42. ........................................................................... .................................................................................................. paragraph 10. t he provisions in article 40, paragraphs 4, 5, and 6 apply to the servicemen referred to in this article and to their pensioners. ................................................................................................ ”“ a rticle 102. ......................................................................... .................................................................................................. i – ............................................................................................ a) direct actions of unconstitutionality of a federal or state law or normative act, and declaratory actions of constitutionality of a federal law or normative act; .................................................................................................. p aragraph 1. a claim of non-compliance with a fundamental precept deriving from this co nstitution shall be examined by the s upreme f ederal c ourt, under the terms of the law. pa ragraph 2. fi nal decisions on merits, pronounced by the su preme fe deral co urt, in declaratory actions of constitutionality of a federal law or normative act, shall have force against all, as well as a binding effect, as regards the other bodies of the Judicial p ower, as well as the e xecutive p ower.” “ a rticle 103. ......................................................................... .................................................................................................. p aragraph 4. a declaratory action of constitutionality may be filed by the President of the Republic, the directing board of the f ederal s enate, the directing board of t he c hamber of the d eputies or by the a ttorney-General of the r epublic.” miolo_constitution_versao_camara.indd 208 17/6/2010 15:01:09 Temporary Constitutional Provisions Act 209 “article 150. ......................................................................... .................................................................................................. pa ragraph 6. an y subsidy or exemption, reduction of assessment basis, concession of presumed credit, amnesty or remission, related to taxes, fees or contributions, may only be granted by means of a specific federal, state or municipal law, which provides exclusively for the above-enumerated matters or the corresponding tax, fee or contribution, without prejudice to the provisions of article 155, paragraph 2, item X ii , g. Paragraph 7. T he law may impose upon the taxpayer the burden of the payment of a tax or contribution, whose taxable event will occur later, the immediate and preferential restitution of the amount paid being ensured, in case the presumed taxable event does not occur.” “ ar ticle 155. th e states and the fe deral di strict shall have the power to institute taxes on:I – transfer by death and donation of any property or rights; ii – transactions relating to the circulation of goods and to the rendering of interstate and intermunicipal transportation services and services of communication, even when such transactions and renderings begin abroad; iii – ownership of automotive vehicles. Paragraph 1. The tax established in item I: .................................................................................................. p aragraph 2. t he tax established in item ii shall observe the following: ..................................................................................................Paragraph 3. W ith the exception of the taxes mentioned in item ii of the head paragraph of the present article, and article 153, i and i i, no other tribute may be levied on transactions concerning electric energy, telecommunications services, petroleum by- products, fuels and minerals of the country.” “ a rticle 156. ......................................................................... .................................................................................................. iii – services of any nature not included in article 155, ii , as defined in a supplementary law................................................................................................... pa ragraph 3. as regards the tax established in item i ii, a supplementary law shall:I – establish its maximum rates; miolo_constitution_versao_camara.indd 209 17/6/2010 15:01:09 Constitution of the Federative Republic of Brazil 210 ii – exclude exportations of services to other countries from levy of the said tax.” “ a rticle 160. ......................................................................... S ole paragraph. th e prohibition mentioned in the present article does not prevent the u nion and the states from remitting the funds on condition of payment of their credits, including those of the autonomous government agencies.” “Article 167. ......................................................................... .................................................................................................. i v – to bind tax revenues to an agency, fund or expense, excepting the sharing of the proceeds from the collection of the taxes referred to in articles 158 and 159, the allocation of funds for the maintenance and development of education, as determined in article 212, and the granting of guarantees on credit transactions by advance of revenues, as established in article 165, paragraph 8, as well as in paragraph 4 of the present article; .................................................................................................. p aragraph 4. i t is permitted to bind proper revenues generated by the taxes referred to in articles 155 and 156, and the funds mentioned in articles 157, 158 and 159, I, a and b, and ii , to the granting of a guarantee or a counterguarantee to the u nion, and to the payment of debits owed to the same.” ar ticle 2. th e un ion may institute, under the terms of a supplementary law, effective until de cember 31, 1994, a tax on the transaction or transfer of securities and of credits and rights of a financial nature. p aragraph 1. t he rate of the tax mentioned in the present article shall not exceed twenty-five hundredths percent, and the Executive Power may reduce it or re-establish it, in whole or in part, under the conditions and limits set forth in law. pa ragraph 2. ar ticle 150, i ii, b, and v i, and the provisions of paragraph 5 of article 153 of this c onstitution do not apply to the tax mentioned in the present article. pa ragraph 3. th e proceeds from the collection of the tax mentioned in the present article are not subject to any mode of sharing with another unit of the federation. Paragraph 4. (Revoked).22 ar ticle 3. t h e elimination of the tax additional to income tax, within the competence of the states, deriving from the present co nstitutional am endment, shall only become effective as of January 1, 1996, the corresponding rate being reduced to at least two and a half percent in the fiscal year of 1995. 22 Original wording revoked by RCA no. 1/1994: “Paragraph 4. Of the proceeds from the collection of the tax mentioned in the present article, twenty percent shall be assigned to the funding of low-income housing programs.” miolo_constitution_versao_camara.indd 210 17/6/2010 15:01:09 Constitutional Amendments 211