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Tax exemption for donations for flood recovery

The act introduces a tax exemption for donations used to remove the effects of the September 2024 flood in designated municipalities. Recipients of such donations will not pay tax if they meet specified conditions and deadlines.
Key points
Donations for flood recovery from September 2024 are tax-exempt if allocated to this purpose by the end of 2026.
The recipient must submit a declaration of intent to use the donation for recovery; otherwise, tax is due by January 31, 2027.
If tax has already been paid, a refund can be claimed within 5 years of receiving the donation.
The exemption applies only to municipalities designated in regulations on special flood recovery solutions.
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku od spadków i darowizn.
Print number: PROJEKT USTAWY 2489
Process start date: 2026-04-30
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: kimi
Source data: api.sejm.gov.pl
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Summary & Status

Key Questions about Tax exemption for donations for flood recovery

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 2489.

When did the legislative process begin?

The process officially started on 2026-04-30.

What are the main provisions?

Key points include:

  • Donations for flood recovery from September 2024 are tax-exempt if allocated to this purpose by the end of 2026.
  • The recipient must submit a declaration of intent to use the donation for recovery; otherwise, tax is due by January 31, 2027.
  • If tax has already been paid, a refund can be claimed within 5 years of receiving the donation.
  • The exemption applies only to municipalities designated in regulations on special flood recovery solutions.

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

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 2026-07-17.

Analysis and Potential Impact of PROJEKT USTAWY 2489

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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