{"jurisdiction":{"name":"Brazil","slug":"brazil","code":"BR","region":"Latin America"},"program":{"label":"Lei do Bem","headline":"Super-deduction for profitable firms","refundClass":"Non-refundable","proposed":false},"creditIndex":{"score":52,"rank":25,"of":28,"methodologyVersion":"2026.1","scores":{"generosity":60,"refundability":40,"breadth":60,"ease":48}},"authority":{"name":"Receita Federal (Lei do Bem)","shortName":"Receita Federal","url":"https://www.gov.br/receitafederal"},"primarySources":[{"label":"Receita Federal","url":"https://www.gov.br/receitafederal","type":"authority"}],"lastVerified":"2026-07","estimator":{"available":true,"type":"generic","url":"https://www.creditindex.org/calculator/brazil"},"canonical":{"standards":"https://www.creditindex.org/standards/brazil","calculator":"https://www.creditindex.org/calculator/brazil","directory":"https://www.creditindex.org/directory/brazil","facts":"https://www.creditindex.org/standards/brazil/facts.json"},"disclaimer":"Informational only, not tax advice. The Credit Index score is an editorial assessment. Rates, refundability, and deadlines change; confirm with the administering authority.","generatedAt":"2026-07-28T06:25:58.941Z"}