Resolves as YES if both the Brazilian Chamber of Deputies and the Senate pass any single bill that either:
1) changes personal income tax rate bands (creates new ones, or alters or removes existing bands); OR
2) alters current exemptions (creating or removing exemptions or imposing new limits), with an impact estimated to at least 20% or more of the values of the existing exemptions in the year before the reform is approved.

Mere corrections of the income tax table by the inflation do not count, if applied equally to all the existing tax bands; nor do individual new tax exemptions that do not reach the minimum impact stated.