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Extension of Ukraine aid and tax reliefs for donations

The act extends until 30 June 2024 the provisions on assistance to Ukrainian citizens and introduces new tax reliefs for individuals and companies making donations for war-related purposes in Ukraine. Ukrainian citizens receive income tax exemption on humanitarian aid.
Key points
Extension of aid provisions for Ukrainians from 4 March to 30 June 2024.
Extension from 25 to 28 months of the benefit eligibility period for Ukrainian refugees.
Tax deduction available for costs of in-kind donations and free services for Ukraine – for individuals and companies.
Income tax exemption on humanitarian aid for Ukrainian citizens staying in Poland.
Simplified procedure for Ukrainians to confirm their center of life interests – written declaration sufficient.
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96%
VOTING RESULTS
2024-02-09
For 414
Against 15
Abstain 1
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o pomocy obywatelom Ukrainy w związku z konfliktem zbrojnym na terytorium tego państwa, ustawy o podatku dochodowym od osób fizycznych oraz ustawy o podatku dochodowym od osób prawnych.
Print number: PROJEKT USTAWY 188
Process start date: 2024-02-06
Voting date: 2024-02-09
Voting no: 28
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Summarized by: kimi-k2.5
Source data: api.sejm.gov.pl
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Summary & Status

Key Questions about Extension of Ukraine aid and tax reliefs for donations

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 188.

When did the legislative process begin?

The process officially started on 2024-02-06.

What are the main provisions?

Key points include:

  • Extension of aid provisions for Ukrainians from 4 March to 30 June 2024.
  • Extension from 25 to 28 months of the benefit eligibility period for Ukrainian refugees.
  • Tax deduction available for costs of in-kind donations and free services for Ukraine – for individuals and companies.
  • Income tax exemption on humanitarian aid for Ukrainian citizens staying in Poland.
  • Simplified procedure for Ukrainians to confirm their center of life interests – written declaration sufficient.

What is the specific legal status?

The current status is Became Law.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: Uchwalono

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-09-08.

Analysis and Potential Impact of PROJEKT USTAWY 188

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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