The House voted confidence on the text of the maneuver, which arrived in the Chamber without changes compared to the text approved by the Senate, with 414 votes in favor, 47 against and one abstention. The remaining 21 articles will then be voted on, on which there are no amendments, and then the agenda will be examined. The examination of the provision should end tomorrow in the late morning.
Among the main measures contained in the provision are the IRPEF reform, a plan to pay bills in installments in 10 months, the squeeze against wild relocations, an extension of six months, to pay, without interest on arrears, the tax bills notified by the January 1st to March 31st 2022. The restrictions to access the Superbonus also jump and the deductible spending ceiling of the mobile bonus doubles from 5,000 to 10,000 euros. In detail:
Folders, up to 6 months to pay for the first quarter. There will be more time, up to six months, to pay, without interest on late payments and penalties, the bills notified from January 1st to March 31st 2022.
Superbonus, via Isee roof on villas and first home restrictions. The Superbonus on single-family homes is guaranteed for the whole of 2022 by deleting the previous references to Isee roofs, to limitations to the main residence and to Cila communication terms. The 30% work progress restriction remains as at 30 June 2022. The Superbonus for photovoltaic systems has been extended and a subsidy has been introduced for the removal of architectural barriers. The costs of the new sworn certificates are included in the perimeter of the various building bonuses and it is foreseen that the anti-fraud decree does not apply to interventions in free construction under 10 thousand euros. The benefits of the Superbonus also become accessible for homes connected to district heating.
Superbonus for earthquake areas extended to 2025. Superbonus 110% extended until 2025 for interventions in municipalities affected by seismic events. The 110% deduction is extended to expenses incurred by 31 December 2025.
Furniture bonus doubles, the ceiling rises to 10 thousand euros. Green light to raise the deductible spending ceiling of the furniture bonus from 5,000 to 10,000 euros.
Irpef cut, the rates become 4. Change the system of taxation. In the field 8 billion for the tax cut. The rates go from five to four and will be 23% for incomes up to 15,000 euros, 25% for incomes between 15,000 and 28,000 euros, 35% between 28,000 and 50,000 euros and 43% over 50,000 euros. For incomes up to 15 thousand euros, the Renzi bonus of 100 euros remains, which remains, at least in part, even up to 28 thousand euros to avoid anyone losing out with the mix of new personal income tax, deductions and absorption of the bonus.
Farewell to IRAP for self-employed and professionals. The farewell to IRAP will concern 835,000 self-employed and professionals with VAT number, equal to 41.2% of the total audience (approximately 2 million), and will have an estimated cost of just over a billion in 2022 and 1.2 billion from 2023.
Refinanced the TV and decoder bonus. Refinanced with a further 68 million euros for the TV and decoder bonus for 2022. In addition, over 70 pensioners who are entitled to the bonus, with a pension of less than 20,000 euros, will be able to receive TV and decoders directly in their home.
The additional ones are postponed to March. The regional and municipal surcharges on the personal income tax are postponed to March. The deadline envisaged up to now was set at 31 December 2021 and the amendment will make it possible to adapt the regional and autonomous provinces legislation to the changes in the matter of personal income tax provided for by the budget law.
Reduction of contributions for low-income employees. As an exception, for the pay periods from January 1st to December 31st 2022, employees with low incomes of up to € 35,000 (€ 2,692 gross per month) will be eligible for a discount on social security contributions of 0.8 percentage points.
Here comes the anti-delcalization rule. Green light to the anti-relocation rules of companies that apply to employers with at least 250 employees. If these decide to proceed with the closure of an office, with at least 50 layoffs, they must, at least 90 days before, communicate in writing the start of the procedure to the unions, the regions concerned, the ministries of Labor and Economic Development and Anpal. . The company will then have to develop a plan to limit the effects of the closure on workers. In the absence of presentation of the plan, sanctions are envisaged.
Stop VAT third sector until 2024. The entry into force of the VAT regime for the third sector and the entertainment world has been postponed for two years, until 2024. The tax decree had provided for the stop to the exemption.
Bonus taps. The concession for the purchase and installation of water filtering systems has been renewed for another year.
More funds for the treatment of autism. The fund for the care of people with autism spectrum disorder is refinanced. The amount allocated is 27 million euros.
Income of freedom and gender equality. The resources for rights and equal opportunities, the so-called freedom income, have been increased by 5 million. € 3 million for the fund for training activities preparatory to obtaining gender equality certification.
100% relief from SME apprenticeship contributions. Green light to 100% contribution relief in favor of micro enterprises for first-level apprenticeship contracts for young people under 25.
Close on internships. There is a squeeze against false internships, with fines, up to 6 thousand euros, for those who do not pay the allowance provided for interns.
Stop the coffee table fee for 3 months. The payment of the Tosap-Cosap, the tax for the occupation of public land, for the owners of bars and restaurants and also for street traders, has been suspended until 31 March 2022.
60 million in support of vertical part-time workers. Economic support arrives in favor of workers holding a vertical cyclical part-time employment contract. A Fund of 60 million euros (30 million for 2022 and 30 for 2023) is established in the forecast of the Ministry of Labor.
Fund of 25 million against eating disorders. Green light for the 25 million euro fund for the two-year period 2022/23 to combat nutrition and dietary disorders. eating disorders will become part of the Lea (Essential Levels of Assistance) in a specific area and no longer included in mental health.
10 million for owners of illegally occupied homes. A solidarity fund arrives, with a total endowment of ten million euros, in favor of the owners of illegally occupied properties.
Increase of 5% of the shares in BankItalia. The ceiling of the shares in the capital of the Bank of Italy rises from 3% to 5%. Provided that no voting rights and no other economic and patrimonial rights are due for the shares held in excess.
Fund for tourism and entertainment. There is also a 150 million fund for 2022 to support economic operators in the tourism, entertainment and automotive sectors affected by the pandemic.
Patent box. The Patent box discipline contained in the tax decree has been rewritten. The law provides that the incentive goes from 90% to 110%, excluding trademarks from the scope of eligible assets and therefore limiting the scope of the law to patents or legally protected assets. Furthermore, the ban on accumulation between the Patent box and the tax credit for research and development is eliminated and the transitional regime is redesigned.
200 million on the way to school. Another 200 million about to go to school. One hundred million euros will be used for the extension of the temporary appointments of the Ata staff of the school linked to the Covid emergency. The law allows covering approximately 7,800 fixed-term contracts in the period from January to June 2022. And the Fund for the enhancement of teaching staff will rise to 300 million euros by 2022, with the allocation of a further 60 million. Furthermore, the clarifications regarding the purposes for which the resources are destined are eliminated (“dedication to teaching and promotion of the school community”). A further 20 million euros were then assigned to equal preschools. And 120 million are allocated over three years for psychological support services to combat the forms of malaise generated by the pandemic. 3 million have arrived from 2022 to recognize the disadvantaged home allowance for school staff who work in the so-called minor islands.
Stabilization of honorary robes is underway. The norm arrives to stabilize the more than 4,800 honorary magistrates in service. The robes can be confirmed indefinitely on request until the age of seventies is reached and therefore until the retirement age is reached. The law also allows immediate activation of the recruitment procedures for 700 new units in 2022 (free of charge in the year considered the initial free internship period), up to a total of 2,200 in 2032, in compliance with the maximum limit of organic endowment of 6,000 units.
Rule save-municipalities in failure. For the years 2022-2042, the municipalities located in the capital of the metropolitan city with a per capita deficit exceeding € 700 are granted a total contribution of € 2.67 billion.
1.5 billion for the Jubilee. Approximately 1.5 billion euros have been allocated for the Jubilee in total, from 2022 to 2026, the company “Giubileo 2025” controlled by the Mef is established and an extraordinary commissioner appointed for the preparation of the event.
50 million for the Covid special commissioner. Finally, 50 million euros arrive for the interventions under the responsibility of the extraordinary Commissioner for the Covid emergency for 2022.
40 million for fire damage. Another 40 million will be used to deal with the damage suffered by public and private assets and by economic and productive activities following the serious forest and urban fires last summer in the regions of Calabria, Molise, Sardinia and Sicily.
40 million for Venetian public transport. To support the local urban transport service Actv (Company of the Venetian Transport Consortium), 40 million are arriving and are divided as follows: 15 million in 2022, 19 million in 2023 and 6 million in 2024.
Funds for transparency commission on party reports. New resources arrive for the functioning of the Statute Guarantee Commission and for the transparency and control of the statements of political parties. A total expenditure of 60,000 euros is authorized from 2022 to be shared equally to supplement the funding of each Chamber.
Stop fur farming. Stop animal breeding to get fur. They will have to be decommissioned by June 2022 and a 3 million fund will be created to compensate farmers.
Fund against stray dogs. Another 2 million arrive for the prevention of stray animals and 8 million in favor of animal shelters in municipalities in a state of predissesto or financial distress
Funds for safe roads. The extension of the 753 military contingent of the ” Safe Streets ” operation is expected.