On floods, the Chamber confirms its confidence: from the extraordinary commissioner to the suspension of tax and social security payments

The council affirmed its confidence in the government in the flood decree law by 200 votes in favor, 130 against, with 5 abstentions. From 16.30 we proceed to examining the agendas. And based on an agreement between the parliamentary blocs, the final vote on the measure will take place this evening.

This is the bill transforming the Ordinance on Urgent Interventions to Deal with Emergencies Resulting from the Flood Events that occurred as of May 1 (Legislative Decree 61 of 2023). The Chamber is studying this procedure. From the extraordinary commissioner for Reconstruction to suspending tax and Social Security payments, here are some of the belly-buttons of the procedure.

Commissioner Extraordinary for Reconstruction

The decree regulates the number of the Extraordinary Commissioner for Reconstruction, paying particular attention to the procedures for appointment and the duties of the Commissioner himself. set and cancel authorized It is done by decree of the President of the Republic, Based on the proposal of the Prime MinisterAfter deliberation by the Council of Ministers and after hearing the concerned regions. The commissioner’s remuneration consists of a fixed part and a variable part: the fixed part cannot exceed 50,000 euros per year, just as the variable part, closely linked to the achievement of objectives and compliance with the implementation times of interventions falling within the scope of the office of the commissioner, cannot exceed 50,000 euros per year. Through one or more decrees of the Extraordinary Commissioner, adopted in consultation with the Minister of Economy and Finance, the support structure assisting the Extraordinary Commissioner is established and organized. This structure operates until the expiration date of the Office of the Commissioner. The provision indicates an allocation for the performance of the commissioner’s support structure and for the commissioner’s own remuneration. The total allocation is equal to €5 million for each year of 2023 and 2024. The Commissioner uses the heads of the respective regions as sub-commissioners.

Fulfillment and payment of taxes and contributions, and suspension conditions

Certain tax and social security conditions are suspended for persons who, as of May 1, 2023, had a residence, registered office or workplace in the territory of municipalities affected by the May 2023 flood (referred to in Appendix 1 of the Decree). In particular, deadlines that expire in the period are suspended
Between May 1 and August 31, 2023: tax payments; collection and payment of social security, welfare and compulsory insurance premiums; Payments of withholding taxes and withholdings for regional and municipal additional taxes to Irpef by withholding agents who reside in, have their legal or operational headquarters in the disaster-affected areas (specified in Appendix 1 of the provision). Payments suspended in this manner, without application of penalties and interest, shall also be made in one payment by November 20, 2023. Tax and non-tax payments derived from payment orders and other bonds with executive effect, including those issued by local authorities, that expire from May 1 to August 31, 2023. With reference to these bonds, terms begin again in effect at the end of the suspension period made on November 20, and are not other payments that were suspended in November 2020 3. 23.

Procedures to support government and private educational institutions

The decree provides, according to the estimates of the Ministry of Education and Merit, the “Extraordinary Fund to Support the Continuity of Teaching”, with a grant of 20 million euros for the year 2023. The aim is to allow the resumption of regular educational activities in public and private educational institutions located in the lands affected by the flood events that occurred from 1 May 2023, in respect of which a state of emergency was declared.

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