arrow_back Trending Legislation
Share share

Changes to health contribution and income tax for entrepreneurs

The draft law changes the rules for calculating health contributions for entrepreneurs, introducing a fixed lump-sum payment. It also restores the possibility of deducting part of the health contribution from income tax, aiming to reduce the financial burden on those running businesses.
Key points
The health contribution for entrepreneurs will be a fixed lump-sum payment, independent of income.
The possibility of deducting 7.75% of the health contribution base from income tax will be restored.
The changes are intended to positively impact the development of entrepreneurship, especially in the SME sector.
article Official text account_balance Process page notifications_active Track this Bill
55%
VOTING RESULTS
2024-11-21
For 243
Against 195
Abstain 4
Full voting results open_in_new
gavel
Status:
Failed
Record your position for audit.
Why does your vote on bills matter?
It creates raw, undeniable proof. Civic Will provides the permanent data to verify the Government's loyalty towards its citizens (explained here). Start recording it now.
Additional Information
Poselski projekt ustawy o zmianie ustawy o świadczeniach opieki zdrowotnej finansowanych ze środków publicznych oraz ustawy o podatku dochodowym od osób fizycznych.
Print number: PROJEKT USTAWY 324
Process start date: 2024-04-24
Voting date: 2024-11-21
Voting no: 119
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: gemini-2.5-flash-preview-04-17
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about Changes to health contribution and income tax for entrepreneurs

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 324.

When did the legislative process begin?

The process officially started on 2024-04-24.

What are the main provisions?

Key points include:

  • The health contribution for entrepreneurs will be a fixed lump-sum payment, independent of income.
  • The possibility of deducting 7.75% of the health contribution base from income tax will be restored.
  • The changes are intended to positively impact the development of entrepreneurship, especially in the SME sector.

What is the specific legal status?

The current status is Failed.

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: I czytanie na posiedzeniu Sejmu | odrzucony

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-30.

Analysis and Potential Impact of PROJEKT USTAWY 324

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.

CATEGORIES

Taxes Economy