Before the end of the year, the Chamber and Senate approve a constitutional amendment:
Art. 1st Art. 76 of the [[Transitional Constitutional Provisions Act]] shall henceforth read as follows:
"Art. 76. 20% (twenty percent) of the Union's revenue from taxes, social contributions, and contributions for intervention in the economic domain, already established or to be created by the aforementioned date, their surcharges and respective legal additions, are decoupled from any agency, fund, or expenditure until December 31, 2015.
§ 1st The provisions of the caput shall not reduce the calculation base for transfers to States, the Federal District, and Municipalities, as per § 5 of art. 153, item I of art. 157, items I and II of art. 158, and subitems a, b, and d of item I and item II of art. 159 of the Federal Constitution, nor the calculation base for the allocations referred to in subitem c of item I of art. 159 of the Federal Constitution.
§ 2nd The revenue from the social contribution for education salary referred to in § 5 of art. 212 of the Federal Constitution is excepted from the decoupling referred to in the caput.
§ 3rd For the purpose of calculating resources for the maintenance and development of education referred to in art. 212 of the Federal Constitution, the percentage referred to in the caput shall be null."(NR)
