Bill 2796/21, by deputy Kim Kataguiri (Party União-SP), was approved in the form of a Senate substitute, with a favorable opinion from the rapporteur, deputy Darci de Matos (PSD-SC).
Kim Kataguiri stated that the approval of the framework for the electronic games is a milestone and a victory for players, developers and the sector. “For this industry that generates hundreds of thousands of direct and indirect jobs and has the gigantic potential to create even more,” he said.
According to the text, the electronic games industry will have incentives similar to the provisions for the cultural sector provided for in the Rouanet Law and the Audiovisual Law.
In the first case, donations to projects to encourage the production or co-production of independent Brazilian electronic games or for the training of professionals will be eligible for deduction from Income Tax.
Under the audiovisual law, the remittance of remuneration abroad for the rights to exploit electronic games or licensing may count on a 70% reduction in Income Tax payable if the amount for the investment in the development of independent Brazilian electronic games.
The definition of electronic games ranges from the software and images generated in the interface with the player to video game console and virtual reality games, augmented reality, mixed reality and specific reality, whether consumed by download or streaming.
Any type of electronic gambling, “bet” type games, poker and others that involve cash prizes are excluded from the concept.
It will be up to the State to carry out an indicative age classification of the games, taking into account the risks related to the use of microtransaction mechanisms (digital purchases in the context of the game), which can encourage unrestrained consumption in children.
Similarly, shopping tools within electronic games must guarantee, by default, the restriction of purchases and commercial transactions (use of credit cards, for example) by children, guaranteeing the consent of those responsible.
Source: Agência Câmara de Notícias
