Art. 23. Os incisos III e IV do art. 1º da Lei nº 11.482, de 31 de maio de 2007, passam a vigorar com a seguinte redação:

"Art. 1º ...............

...............

III - para o ano-calendário de 2009:

Tabela Progressiva Mensal

<table border="1" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; border: medium none"> <tbody><tr> <td valign="top" style="width: 1px; border:.5pt solid windowtext; padding-left:3.5pt; padding-right:3.5pt; padding-top:0cm; padding-bottom:0cm">

<p align="center">Base de Cálculo (R$)</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top:.5pt solid windowtext; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Alíquota (%)</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top:.5pt solid windowtext; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Parcela a Deduzir do IR (R$)</p></td> </tr> <tr> <td valign="top" style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Até 1.434,59</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">-</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">-</p></td> </tr> <tr> <td valign="top" style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 1.434,60 até 2.150,00</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">7,5</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">107,59</p></td> </tr> <tr> <td valign="top" style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 2.150,01 até 2.866,70</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">15</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">268,84</p></td> </tr> <tr> <td valign="top" style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 2.866,71 até 3.582,00</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">22,5</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">483,84</p></td> </tr> <tr> <td valign="top" style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Acima de 3.582,00</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">27,5</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">662,94</p></td> </tr> </tbody></table>

IV - a partir do ano-calendário de 2010:

Tabela Progressiva Mensal

<table border="1" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; border: medium none"> <tbody><tr> <td style="width: 1px; border:.5pt solid windowtext; padding-left:3.5pt; padding-right:3.5pt; padding-top:0cm; padding-bottom:0cm">

<p align="center">Base de Cálculo (R$)</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top:.5pt solid windowtext; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Alíquota (%)</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top:.5pt solid windowtext; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Parcela a Deduzir do IR (R$)</p></td> </tr> <tr> <td style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Até 1.499,15</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">-</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">-</p></td> </tr> <tr> <td style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 1.499,16 até 2.246,75</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">7,5</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">112,43</p></td> </tr> <tr> <td style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 2.246,76 até 2.995,70</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">15</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">280,94</p></td> </tr> <tr> <td style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 2.995,71 até 3.743,19</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">22,5</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">505,62</p></td> </tr> <tr> <td style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Acima de 3.743,19</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">27,5</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">692,78</p></td> </tr> </tbody></table>

..............." (NR)