Leila Barros believes that the regulatory framework will encourage the sector's growth, create jobs, combat illicit activities and reduce the tax burden. Furthermore, maintains the rapporteur, it will increase government revenue and provide visibility and legal security for the games industry.
Bill 2,796/2021 also covers devices and accessories used to run games, popularly known as consoles, as well as cell phone applications and internet pages with games.
The approved text excludes slot machines, gambling and lotteries from the definition.
Also left out are so-called fantasy games, in which participants form imaginary or virtual teams of real players from a professional sport. They are played in a virtual environment, based on the performance of athletes, who can receive prizes based on their performance. This type of online gambling is already regulated by Law 14,790, of 2023, which deals with fixed-odds bets.
Bill 2,796/2021 includes an article in the Audiovisual Law (Law 8,685, of 1993) to offer a 70% reduction in Income Tax due on remittances abroad related to the exploitation of electronic games or licensing. The benefit applies to taxpayers who invest in the development of independent Brazilian electronic game projects.
In the Rouanet Law (Law 8,313, of 1991), the text contains provisions to encourage the production or co-production of independent Brazilian electronic games. For Senator Leila, the project can “correct imbalances and promote the games sector in Brazil”.
Children
Bill 2,796/2021 considers the manufacture, import, sale, development and commercial use of electronic games to be free. The State must provide an indicative age rating for the games, but authorization for development and exploration will not be required.
A new feature of the replacement is the provision that, in the age classification, risks related to the use of microtransaction mechanisms will be considered. In-game purchasing tools must guarantee restrictions on commercial transactions made by children, who must have the consent of their guardians.
Games aimed at children and teenagers with interaction between users via text, audio or content exchange must offer safeguards to protect users, such as complaints and reporting systems. The terms of use will prohibit practices that violate the rights of children and adolescents, and parental supervision and moderation tools will have to be updated periodically.
Applications
Electronic games can be used not only for entertainment, but for other activities such as recreation, therapeutic purposes, training, qualification, communication and advertising. Games can also be used in school environments for teaching purposes in accordance with the National Common Curricular Base (BNCC), establishes the proposal. According to the text, public authorities can implement policies to encourage the use of games in public schools through the National Digital Education Policy.
According to the approved text, the public authorities must encourage the creation of technical and higher education courses and other forms of training for game programming. No special qualifications or state licenses will be required from game programmers and developers. The project allows the work of minors in the development of games, as long as the rights of children and adolescents and labor legislation are respected.
Source: Senate Agency
