O deputado federal e segundo-secretário da Câmara dos Deputados, Lula da Fonte (PP-PE), apresentou nesta terça-feira (22) o Projeto de Lei nº 1762/2025, que garante prioridade na restituição do Imposto de Renda de Pessoa Física (IRPF) para mães, pais ou responsáveis legais de crianças e adolescentes neuroatípicos, como os diagnosticados com Transtorno do Espectro Autista (TEA) e Transtorno de Déficit de Atenção e Hiperatividade (TDAH).
Segundo o texto, para ter direito ao benefício, o contribuinte deverá declarar a condição do dependente na declaração anual do IRPF e apresentar laudo médico ou psicológico com o respectivo CID, além de comprovar o vínculo legal com a criança ou adolescente.
“Famílias com dependentes neuroatípicos gastam cerca de 30% a mais com saúde e educação em comparação com famílias neurotípicas. São despesas permanentes com terapias, medicamentos e adaptações necessárias à rotina de seus filhos. A prioridade na restituição é uma forma de alívio financeiro e de reconhecimento da luta diária dessas mães, pais e cuidadores. O que estamos propondo aqui é justiça social. O Estado precisa olhar com mais sensibilidade para quem enfrenta desafios adicionais no dia a dia”, disse o parlamentar.
O projeto altera a Lei nº 9.250/1995, incluindo um dispositivo que assegura a restituição no primeiro lote para esses contribuintes. A medida reforça princípios fundamentais como a dignidade da pessoa humana, a equidade e a proteção integral da infância, em sintonia com legislações como a Lei Berenice Piana (Lei nº 12.764/2012) e o Estatuto da Pessoa com Deficiência (Lei nº 13.146/2015).
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