Lei 13.149/2015 - Artigo 1

Art. 1º. O art. 1º da Lei nº 11.482, de 31 de maio de 2007, passa a vigorar com as seguintes alterações:

"Art.1º ...............

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

VIII - para o ano-calendário de 2014 e nos meses de janeiro a março do ano-calendário de 2015:

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

IX - a partir do mês de abril do ano-calendário de 2015:

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-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">Base de Cálculo (R$) </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">Alíquota (%) </p></td> <td style="width: 1px; border: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">Parcela a Deduzir do IR (R$) </p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">Até 1.903,98 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">- </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">- </p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">De 1.903,99 até 2.826,65 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: medium none; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">7,5 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">142,80 </p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">De 2.826,66 até 3.751,05 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: medium none; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">15 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">354,80 </p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">De 3.751,06 até 4.664,68 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: medium none; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">22,5 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">636,13 </p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">Acima de 4.664,68 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">27,5 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">869,36 </p></td> </tr> </tbody> </table>

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

Lei 13.149/2015 - Artigo 1

Art. 1º. O art. 1º da Lei nº 11.482, de 31 de maio de 2007, passa a vigorar com as seguintes alterações:

"Art.1º ...............

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

VIII - para o ano-calendário de 2014 e nos meses de janeiro a março do ano-calendário de 2015:

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

IX - a partir do mês de abril do ano-calendário de 2015:

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-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">Base de Cálculo (R$) </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">Alíquota (%) </p></td> <td style="width: 1px; border: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">Parcela a Deduzir do IR (R$) </p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">Até 1.903,98 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">- </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">- </p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">De 1.903,99 até 2.826,65 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: medium none; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">7,5 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">142,80 </p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">De 2.826,66 até 3.751,05 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: medium none; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">15 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">354,80 </p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">De 3.751,06 até 4.664,68 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: medium none; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">22,5 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">636,13 </p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">Acima de 4.664,68 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">27,5 </p></td> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm" valign="bottom">

<p align="center">869,36 </p></td> </tr> </tbody> </table>

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