Art. 2º. O imposto de renda progressivo de que trata o art. 16 da Lei nº 8.383, de 30 de dezembro de 1991, será calculado de acordo com a seguinte tabela, para fins da declaração de ajuste anual a ser apresentada no ano de 1995.

<table style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; border: 1px solid #C0C0C0; padding: 1"> <tbody><tr valign="top"> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> BASE DE CÁLCULO</td> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> PARCELA A DEDUZIR</td> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> </td> </tr> <tr valign="top"> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> (EM UFIR)</td> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> DA BASE DE CÁLCULO</td> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> ALÍQUOTA</td> </tr> <tr valign="top"> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> </td> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> (Em UFIR)</td> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> </td> </tr> <tr valign="top"> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> Até 12.000</td> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> </td> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> isento</td> </tr> <tr valign="top"> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> Acima de 12.000 até 23.400</td> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> 12.000</td> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> 15,0%</td> </tr> <tr valign="top"> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> Acima de 23.400 até 216.000</td> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> 16.980</td> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> 26,6%</td> </tr> <tr valign="top"> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> Acima de 216.000</td> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> 64.740</td> <td style="width: 1px; border-style: solid; border-width: 1" bordercolor="#C0C0C0"> 35,0%</td> </tr> </tbody></table>