Senate, Maneuver: amendments on gaming by Misto, M5S and IV re-presented in the Chamber

As part of the examination of the Budget Law in the Senate, which tomorrow morning provides for explanations of vote on the question of confidence posed by the Government on the approval of an amendment entirely replacing the first section of the bill, they were resubmitted - after the null made in the Budget Commission - some amendments relating to the gaming sector. We report them below:

11.42 Magni, De Cristofaro, Cucchi, Aurora Floridia (mixed)

After paragraph 6 add the following:

6-bis. Starting from 1 January 2024, the rate of the single tax on gaming referred to in article 1, paragraph 2, of the Directorial Decree of 10 January 2011, is increased by five percentage points.

6-ter. The increased revenue deriving from the previous paragraph 7, appropriately ascertained, is intended to increase the allocation of the Fund for pathological gambling-GAP referred to in article 1, paragraph 946 of law no. 208 of 2015.

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39.0.203 (already 39.0.16) Croatti, Bevilacqua, Patuanelli, Castellone, Damante (M5S)

After the article, insert the following:

«Art. 39-bis (Refinancing fund for pathological gambling (GAP))

The fund referred to in article 1, paragraph 946, of law 28 December 2015, n. 208 is refinanced for an amount equal to euro 10 million starting
from the year 2024."

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50.0.201 (formerly 50.0.31) Sbrollini, Paita (IV)

After Article 50, add the following:

«Art. 50-0.bis (Measures to combat gambling addiction and other gambling-related disorders)

1. In order to combat pathological gambling, addiction and forms of gambling addiction, starting from the year 2024, the regions and autonomous provinces of Trento and Bolzano, by 31 May 2024, adopt a program of interventions for social and health care for people with gambling-related disorders. To this end, the provision of psychological support services aimed at ensuring the purposes referred to in the previous period fall within the levels of assistance referred to in the decree of the President of the Council of Ministers of 12 January 2017, published in the ordinary supplement to the Official Journal no. 65 of 18 March 2017, and, in particular, to achieve the following objectives: a) strengthen neuropsychiatry services to combat gambling addiction for all age groups, strengthening hospital care and local care, with particular reference to the semi-residential sector; b) strengthen social and health care for people with particular forms of addiction or disorders related to gambling; c) enhance assistance for individual and collective psychological well-being, also through access to psychology and psychotherapy services in the absence of a diagnosis of mental disorders, and to address situations of psychological distress, depression and anxiety related to gambling I gamble.

2. To achieve the objectives referred to in paragraph 1, a total expenditure of 20 million euros is authorized starting from the year 2024, aimed at the recruitment of health professionals and social workers in accordance with the methods set out in article 33, paragraphs 1 and 3, of the legislative decree of 25 May 2021, n. 73, converted, with amendments, by law 23 July 2021, n. 106. Consequently, the resources allocated pursuant to article 1, paragraphs 290 and 291, of law no. 30 December 2021. 234, reported in the tables in annexes 5 and 6 annexed to the same law no. 234 of 2021, are increased by the amounts indicated, respectively, in tables A and B attached to this decree.

3. The regions and autonomous provinces of Trento and Bolzano shall provide, within the limits of 30 million euros starting from the year 2024 and for the purposes referred to in paragraph 1, a contribution to support the expenses relating to psychotherapy sessions available with private specialists regularly registered in the list of psychotherapists in the register of psychologists. The contribution is set at a maximum amount of 600 euros per person. The methods of submitting the application to access the contribution, the amount of the same and the requirements, including income, for its assignment are established, within the overall limit of 30 million euros starting from the year 2023, by decree of the Minister of Health , in agreement with the Minister of Economy and Finance, to be adopted within thirty days of the date of entry into force of this law, subject to agreement within the Permanent Conference for relations between the State, the regions and the autonomous provinces of Trento and Bolzano. The resources determined in paragraph 4 for the purposes referred to in this paragraph are divided between the regions and autonomous provinces of Trento and Bolzano with the decree referred to in this paragraph.

4. The charges deriving from this article, equal to 50 million euros starting from the year 2024, will be provided for by corresponding reduction of the Fund referred to in article 10, paragraph 5, of the 2004 legislative decree, n. 282, converted into law, with amendments, by law 27 December 2004, n. 307. All the regions and autonomous provinces of Trento and Bolzano have access to the relevant funding, in derogation of the legislative provisions which establish, for special autonomies, the contribution of the region or autonomous province to current healthcare financing".

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02.1 Mazzella, Guidolin, Pirro, Bevilacqua, Patuanelli, Castellone, Damante (M5S)

Preface the article with the following: “Art. 02 (Restoration of Citizenship Income)

1. For the years 2024 and 2025, the Citizenship Income, hereinafter referred to as "RDC", is established as a fundamental measure of active labor policy to guarantee the right to work, to combat poverty, inequality and social exclusion, as well as aimed at promoting the right to information, education, training and culture through policies aimed at economic support and the social inclusion of individuals at risk of marginalization in society and in the world of work. The Rdc constitutes an essential level of performance within the limits of available resources. 2. For families composed exclusively of one or more members aged 67 or over, adjusted to the increases in life expectancy referred to in article 12 of the legislative decree of 31 May 2010, n. 78, converted, with amendments, by law 30 July 2010, n. 122, the Rdc takes the name of Citizenship Pension as a measure to combat poverty among elderly people. The requirements for access and the rules for defining the economic benefit, as well as the procedures for managing it, are the same as the Rdc, unless otherwise specified. In the case of families already benefiting from the Rdc, the citizenship pension starts from the month following the month in which the youngest member of the family turns sixty-seven, as appropriate pursuant to the first period. 3. The Rdc is recognized to families who cumulatively possess, at the time of submitting the application and for the entire duration of the benefit provision, the following requirements: a) with reference to the citizenship, residence and residence requirements, the member requesting the benefit must be cumulatively: 1) in possession of Italian citizenship or of countries belonging to the European Union, or a family member, as identified by article 2, paragraph 1, letter b), of Legislative Decree 6 February 2007, n. 30, who is the holder of the right of residence or the right of permanent residence, or a third country citizen in possession of an EU residence permit for long-term residents; 2) resident in Italy for at least 10 years, of which the last two are considered at the time of submission of the application and for the entire duration of the provision of the benefit, continuously; b) with reference to income and asset requirements, the family unit must possess: 1) a value of the Equivalent Economic Situation Indicator (ISEE), referred to in the decree of the President of the Council of Ministers of 5 December 2013, n. 159, less than 9.360 euros; in the case of families with minors, the ISEE is calculated pursuant to article 7 of the same decree of the President of the Council of Ministers no. 159 of 2013; 2) a value of the real estate assets, in Italy and abroad, as defined for ISEE purposes, other than the residential house, not exceeding a threshold of €30.000; 3) a value of the movable assets, as defined for ISEE purposes, not exceeding a threshold of 6.000 euros, increased by 2.000 euros for each member of the family unit following the first, up to a maximum of 10.000 euros, increased by a further 1.000 euros for each child after the second; the aforementioned limits are further increased by 5.000 euros for each disabled member and by 7.500 euros for each severely disabled or non-self-sufficient member, as defined for ISEE purposes, present in the unit; 4) a family income value lower than a threshold of €6.000 per year multiplied by the corresponding parameter of the equivalence scale referred to in paragraph 4. The aforementioned threshold is increased to €7.560 for the purposes of accessing the citizenship pension. In any case, the threshold is increased to €9.360 in cases where the family unit resides in a rented home, as per the single substitutive declaration (DSU) for ISEE purposes; c) with reference to the enjoyment of durable goods: 1) no member of the family unit must be the owner in any capacity or have full availability of motor vehicles registered for the first time in the six months preceding the request, or of motor vehicles with a cylinder capacity exceeding 1.600 cc or motor vehicles with a displacement exceeding 250 cc, registered for the first time in the previous two years, excluding motor vehicles and motor vehicles for which a tax break is provided in favor of people with disabilities pursuant to current regulations; 2) no member must be the owner in any capacity or have full availability of ships and pleasure boats referred to in Article 3, paragraph 1, of Legislative Decree 18 July 2005, n. 171; d) for the applicant for the benefit, the failure to be subjected to a personal precautionary measure, even adopted following validation of the arrest or detention, as well as the lack of definitive convictions, which occurred in the ten years preceding the request, for some of the crimes indicated by the this article. 4. For the purposes of accepting the request and with specific reference to the requirements of this article as well as to prove the composition of the family unit, in derogation of article 3 of the regulation referred to in the decree of the President of the Council of Ministers of 5 December 2013, n. 159, citizens of states not belonging to the European Union must produce a specific certification issued by the competent authority of the foreign state, translated into Italian and legalized by the Italian consular authority, in compliance with the provisions of article 3 of the consolidated text referred to to the decree of the President of the Republic of 28 December 2000, n. 445, and by article 2 of the regulation referred to in the decree of the President of the Republic 31 August 1999, n. 394. 5. The provisions referred to in paragraph 4 do not apply: a) to citizens of states not belonging to the European Union having the status of political refugee; b) if international conventions provide otherwise; c) towards citizens of states not belonging to the European Union in which it is objectively impossible to acquire the certifications referred to in paragraph 4. To this end, within three months from the date of entry into force of this law, by decree of the Minister of Labor and Social Policies, in agreement with the Minister of Foreign Affairs and International Cooperation, the list of countries in which it is not possible to acquire the documentation necessary for completing the DSU for ISEE purposes, referred to in the aforementioned decree of the President of the Council of Ministers no. 159 of 2013. 6. The cases of access to the measure can be integrated, in the event of excess available resources, with a regulation issued pursuant to article 17, paragraph 1, of law 23 August 1988, n. 400, based on indicators of socioeconomic hardship which reflect the multidimensional characteristics of poverty and take into account not only the economic situation, but also the conditions of social exclusion, disability, socio-health, educational and housing deprivation. Non-monetary measures can also be envisaged to complement the Rdc, such as facilitation measures for the use of public transport, support for housing, education and health protection. 7. A family member who is unemployed following voluntary resignation in the twelve months following the date of resignation is not entitled to Rdc, except for resignation for just cause. 8. The parameter of the equivalence scale, referred to in paragraph 3, letter b), number 4), is equal to 1 for the first member of the family unit and is increased by 0,4 for each further member over the age of 18 and of 0,2 for each additional minor member, up to a maximum of 2,1, or up to a maximum of 2,2 in the event that the family unit includes members in a condition of serious disability or non-self-sufficiency, as defined for the purposes of the ISEE. 9. For the purposes of the Rdc, the family unit is defined pursuant to article 3 of the decree of the President of the Council of Ministers n. 159 of 2013. In any case, even for the request for subsidized social benefits other than the Rdc, for the purposes of defining the family unit, the following provisions apply, the effectiveness of which ceases from the day of entry into force of the corresponding amendments to the decree of the President of the Council of Ministers n. 159 of 2013: a) the spouses remain in the same household even following separation or divorce, if they continue to reside in the same home; if the separation or divorce occurred after 1 June 2023, the change of residence must be certified by a specific local police report; b) the members who are already part of a family unit as defined for the purposes of the ISEE, or of the same unit as defined for the personal data purposes, continue to be part of it for the purposes of the ISEE even following changes in the personal data, if they continue to reside in the same house; c) the adult child not living with the parents is part of the parents' family unit only when he or she is under the age of 26, is in the position of being their dependent for IRPEF purposes, is not married and has no children. 10. For the sole purposes of the Rdc, the family income, referred to in paragraph 3, letter b) number 4), is determined pursuant to article 4, paragraph 2, of the decree of the President of the Council of Ministers no. 159 of 2013, net of any welfare treatments included in the ISEE and inclusive of the annual value of welfare treatments being enjoyed by the members of the family unit, with the exception of services not subject to a means test. The value of welfare payments does not include disbursements relating to the payment of arrears, reductions in the sharing of the cost of services and exemptions and concessions for the payment of taxes, disbursements for the reporting of expenses incurred, or disbursements in the form of service vouchers or other securities that perform the function of replacing services. For the purposes of this article, the allowance referred to in article 1, paragraph 125, of law 23 December 2014, n. is not included among the welfare treatments. 190. The ongoing welfare treatments referred to in the first period are communicated by the providing bodies within fifteen days of recognition to the Social Services Unitary Information System (SIUSS), referred to in Article 24 of Legislative Decree 15 September 2017, n. 147, according to the methods provided therein. 11. For the sole purpose of ascertaining the requirements for maintaining the Rdc, the amount of the Rdc received by the beneficiary unit possibly included in the ISEE is subtracted from the value of the ISEE referred to in paragraph 3, letter b), number 1), compared to the corresponding parameter of the equivalence scale. 12. The Rdc is compatible with the enjoyment of the New Social Insurance benefit for Employment (NASpI) and the unemployment benefit for workers with a coordinated collaboration relationship (DIS-COLL), referred to respectively in article 1 and in article 15 of the legislative decree 4 March 2015, n. 22, and another income support instrument for involuntary unemployment where the conditions referred to in this article apply. For the purposes of the right to the benefit and the definition of the amount of the same, the emoluments received are relevant in accordance with the provisions of the ISEE regulations. 13. The economic benefit of the Rdc, on an annual basis, is made up of the following two elements: a) a component to supplement the family income, as defined pursuant to paragraph 10, up to the threshold of €6.000 per year multiplied by the corresponding parameter of the scale of equivalence of paragraph 8; b) a component, to supplement the income of families residing in a rented home, equal to the amount of the annual rent provided for in the rental contract, as declared for ISEE purposes, up to a maximum of €3.360 per year. 14. For the purposes of defining the citizenship pension, the threshold referred to in paragraph 13, letter a), is increased to €7.560, while the maximum referred to in paragraph 13, letter b), is equal to €1.800 per year. 15. The supplement referred to in paragraph 13, letter b), is also granted to the extent of the monthly mortgage payment and up to a maximum of 1.800 euros per year to families residing in their own home for the purchase or construction of which is a mortgage has been taken out by members of the same family unit. 16. The economic benefit referred to in paragraph 13 is exempt from the payment of IRPEF pursuant to article 34, third paragraph, of the decree of the President of the Republic of 29 September 1973, n. 601. In any case, the benefit cannot overall exceed a threshold of €9.360 per year, multiplied by the corresponding parameter of the equivalence scale, reduced by the value of the family income. The economic benefit cannot be less than 480 euros per year. 17. The Rdc starts from the month following the month of the request and its monthly value is equal to one twelfth of the value on an annual basis. 18. The Rdc is recognized for the period during which the beneficiary is in the foreseen conditions and, in any case, for a continuous period not exceeding eighteen months. The Rdc can be renewed, subject to suspension of its disbursement for a period of one month before each renewal. The suspension does not apply in the case of the Citizenship Pension. 19. By decree of the Minister of Labor and Social Policies, in agreement with the Minister of Economy and Finance, to be adopted within one month from the date of entry into force of this law, the methods of disbursement of the Rdc divided for each individual component are established adult of the family unit. The citizenship pension is divided equally among the members of the family unit. 20. In the event of a change in the employment status in the form of the start of an employment activity by one or more members of the family unit during the disbursement of the Rdc, the greater income from work contributes to the determination of the economic benefit to the extent of 80 percent, starting from the month following that of the change and until the higher income is ordinarily included in the ISEE for the entire year. Income from employment is deduced from the mandatory communications referred to in article 9-bis of the legislative decree of 1 October 1996, n. 510, converted, with amendments, by law 28 November 1996, n. 608, which, consequently, starting from April 2024 must contain information relating to remuneration or remuneration. The start of employment activity is in any case communicated by the worker to INPS according to methods defined by the Institute. 21. In the event of a change in employment status in the form of starting a business or self-employment activity, carried out either individually or through participation, by one or more members of the family unit during the provision of the Rdc , the change in the activity is communicated to the INPS of the same under penalty of forfeiture of the benefit, according to methods defined by the Institute. Income is identified according to the cash principle as the difference between revenues and compensation received and expenses incurred in carrying out the business and is communicated by the fifteenth day following the end of each quarter of the year. As a non-cumulative incentive, the beneficiary benefits from the Rdc without changes for the two months following the month of change in employment status, without prejudice to the duration referred to in paragraph 18. The benefit is subsequently updated every quarter using the previous quarter as reference. 22. The same provisions referred to in paragraphs 20 and 21 apply in the case of income from work not recorded for the entire year in the currently valid ISEE used to access the benefit. In this case, the incomes referred to in paragraphs 20 and 21 are communicated and made available when requesting the benefit. 23. The beneficiary is obliged to promptly communicate to the granting body, within fifteen days, any change in assets that leads to the loss of the requirements referred to in this article. 24. In the event of a change in the family unit while the benefit is being used, without prejudice to maintaining the requirements and submitting an updated DSU within two months of the change, under penalty of forfeiture of the benefit if the change produces a reduction in the benefit same, the time limits referred to in paragraph 18 apply to the modified family unit, or to each family unit formed following the change. With the sole exception of changes consisting of deaths and births, the benefit automatically ceases from the month following the presentation of the updated ISEE declaration, at the same time as the families can still submit a new Rdc application. 25. In the event that the beneficiary family unit has among its members subjects who are in a state of detention, or are hospitalized in long-term care institutions or other residential facilities entirely borne by the State or other public administration, the scale parameter of equivalence referred to in paragraph 13, letter a), does not take these subjects into account. The same reduction of the equivalence scale parameter applies in cases in which a member subjected to a precautionary measure or convicted of one of the crimes indicated in the following paragraphs is part of the family unit. 26. In the event of interruption of the benefit for reasons other than the application of sanctions, the benefit can be requested again for a total duration not exceeding the residual period not enjoyed. If the interruption is motivated by the greater income derived from a changed employment condition and at least one year has passed in the new condition, any subsequent request for the benefit is equivalent to the first request. 27. The benefit is ordinarily used within the month following the month of disbursement. Starting from the month following the date of entry into force of the decree referred to in this paragraph, the amount of benefit not spent or not withdrawn, with the exception of arrears, is subtracted, within the limits of 20 percent of the benefit paid, from the monthly salary following the one in which the benefit has not been fully spent. With verification in each semester of disbursement, the total amount not spent or not withdrawn in the semester is in any case deducted from the availability of the Rdc Card, with the exception of a monthly payment of recognized benefit. By decree of the Minister of Labor and Social Policies, in agreement with the Minister of Economy and Finance, after consulting the Guarantor for the protection of personal data, to be adopted within one month from the date of entry into force of this law, the methods with which, by monitoring only the total amounts spent and withdrawn on the Rdc Card, the use of the benefit is verified in accordance with the provisions of this paragraph, the possible exceptions, as well as the other implementation methods. 28. The provision of the benefit is conditional on the declaration of immediate availability to work by the members of the family unit who are adults and on adhering to a personalized path to accompany job placement and social inclusion which includes activities serving the community, retraining professional, completion of studies, as well as other commitments identified by the competent services aimed at inclusion in the labor market and social inclusion. 29. All members of the family unit who are adults, not already employed and not attending a regular course of study are required to comply with the obligations referred to in this article, without prejudice to the possibility for the disabled member concerned to request voluntary participation in a personalized path to accompany job placement and social inclusion, it being understood that this path must take into account the specific conditions and needs of the interested party. Beneficiaries of the Citizenship Pension or Rdc beneficiaries with direct pensions or in any case aged 65 or over, as well as members with disabilities, as defined pursuant to law no. 12 March 1999, are excluded from the same obligations. 68, without prejudice to any targeted placement initiative and the consequent obligations pursuant to the same regulations. Members with disabilities can express their availability for work and be the recipients of job offers under the conditions, with the percentages and with the protections provided for by law 12 March 1999, n. 68. 30. Members with care burdens, assessed with reference to the presence of subjects under three years of age or members of the family unit with serious disabilities or non-self-sufficiency, as defined for ISEE purposes, may also be exempted from the obligations connected to the use of the Rdc. , as well as the workers referred to in paragraph 47 and those who attend training courses, as well as further cases identified at the Unified Conference referred to in article 8 of the legislative decree of 28 August 1997, n. 281. In order to ensure homogeneity of treatment, general principles and criteria to be adopted by the competent services when evaluating the exemptions referred to in this paragraph are defined by agreement in the Unified Conference. The members with the aforementioned care loads are in any case excluded from the obligations referred to in paragraph 46. 31. The Rdc request made by the interested party to INPS for himself and all the adult members of the household, as defined by article 3 of the decree of the President of the Council of Ministers of 5 December 2013, n. 159, required to comply with the obligations connected to the use of the Rdc is equivalent to a declaration of immediate availability for work. The Rdc application that does not contain the declarations of immediate availability for work referred to in this paragraph cannot be processed. 32. The members of the beneficiary families, among those required to fulfill the obligations, are identified and made known to the employment centers so that they can be summoned within thirty days of the recognition of the benefit, if they possess one or more of the following requirements at the time of the request for the Rdc: a) absence of employment for no more than two years; b) be a beneficiary of the NASpI or other social safety net for involuntary unemployment or have finished using it no more than a year ago; c) not having signed a personalized project pursuant to article 6 of the legislative decree of 15 September 2017, n. 147. 33. The beneficiaries of the RDC who are adults and aged 29 or under are also notified to the employment centres, regardless of whether they meet the requirements referred to in paragraph 32 of this article and whether they take charge of their family unit. so that they are convened within thirty days of recognition of the benefit. 34. In the event that the employment center operator finds that there are particular critical issues in the families of the beneficiaries in relation to which it is difficult to start a job placement process, he will send the applicant to the competent municipal services for the fight against poverty, which are coordinated at territorial level. 35. The sending of the applicant must be accompanied by the reasons that determined it following the meetings at the employment centre. In order to ensure homogeneity of treatment, the general principles and criteria to be adopted during the assessment for the identification of particularly critical conditions referred to in paragraph 30 are defined with the same agreement in the Unified Conference referred to in paragraph 34. 36. The beneficiaries referred to in paragraph 32, not excluded or exempted from obligations, stipulate at employment centers or, where required by regional provisions, at accredited entities pursuant to article 12 of legislative decree no. 150 of 2015, a Pact for work. The Labor Agreement must contain the obligations and commitments provided for in paragraph 37, letter b). By decree of the Minister of Labor and Social Policies, and subject to agreement within the Permanent Conference for relations between the State, the Regions and the autonomous Provinces of Trento and Bolzano, specific national guidelines and models are defined for the drafting of the Pact for the work. 37. The beneficiaries referred to in paragraph 36 are required to: a) collaborate in the definition of the Employment Pact; b) expressly accept the obligations and respect the commitments set out in the Employment Agreement and, in particular: 1) carry out an active job search, verifying the presence of new job offers, according to the further methods defined in the Employment Agreement, which , however, identifies the diary of activities that must be carried out weekly; the active job search is verified at the employment center in person at least monthly; in case of failure to show up without proven justified reason, the benefit will be forfeited; 3) accept to be initiated into the activities identified in the Employment Pact; 4) take the psycho-aptitude interviews and any selection tests aimed at hiring, upon indication of the competent services and in relation to the certified skills; 5) accept at least one of two suitable job offers, pursuant to article 25 of legislative decree no. 150 of 2015, as integrated into paragraph 938; in case of renewal of the benefit pursuant to paragraph 18, the first suitable offer of suitable work pursuant to paragraph 38 must be accepted, under penalty of forfeiture of the benefit. 38. The adequacy of the job offer is also defined with reference to the number of rejected offers. In particular, an offer with the following characteristics is defined as adequate: a) within eighty kilometers of the beneficiary's residence or in any case reachable within the maximum time limit of one hundred minutes by public transport, if it is the first offer, or, without prejudice to the provisions of letter d), wherever located in Italian territory if it is a second offer; b) in the case of a fixed-term or part-time employment relationship, with the characteristics referred to in article 25 of Legislative Decree 14 September 2015, n. 150, when the workplace is no more than eighty kilometers away from the beneficiary's residence or can in any case be reached within a maximum time limit of one hundred minutes by public transport, in the case of both first and second offers; c) an offer is appropriate wherever it is placed in Italian territory even if it is the first offer; d) exclusively in the case in which there are members with disabilities in the family unit, as defined for the purposes of the ISEE, the provisions referred to in letters b) and c) do not apply and, in derogation of the provisions referred to in letter a) relating to offers subsequent to the first, regardless of the period of enjoyment of the benefit, the offer is adequate if it does not exceed the distance of one hundred kilometers from the beneficiary's residence. e) exclusively in the case in which there are minor children in the family unit, even if the parents are legally separated, the provisions referred to in letter c) do not apply and, in derogation of the provisions referred to in letters a) and b), with exclusive referring to the third offer, the offer is adequate if it does not exceed the distance of two hundred and fifty kilometers from the beneficiary's residence. The provisions referred to in this letter apply exclusively in the first twenty-four months from the beginning of the use of the benefit, even in the event of its renewal. 39. The suitable job offers referred to in this decree can be proposed to the beneficiaries referred to in paragraph 32 directly by private employers. Any failure to accept the appropriate offer by the beneficiaries referred to in the same paragraph 32 is communicated by the private employer to the employment center competent for the area, also for the purposes of forfeiture of the benefit. The methods of communication and verification of non-acceptance of the appropriate offer are defined by decree of the Minister of Labor and Social Policies, to be adopted within thirty days of the date of entry into force of this law. 40. In the event that an offer located more than two hundred and fifty kilometers away from the beneficiary's residence is accepted, the beneficiary continues to receive the economic benefit of the RDC, as compensation for the transfer costs incurred, for the following three months from the start of the contract. new employment, increased to twelve months if there are minor age members or members with disabilities, as defined for ISEE purposes. 41. The beneficiary families who do not have members in the conditions referred to in paragraph 32 are identified and made known to the municipalities, which coordinate at the territorial level, so that they are summoned, within thirty days of the recognition of the benefit, by the competent services for combating of poverty. The applicant and his family unit access the interventions connected to the Rdc, including the accompanying path to job placement, following a multidimensional assessment aimed at identifying the needs of the family unit, pursuant to article 5 of Legislative Decree no. 147 of 2017. 42. In the event that, following the preliminary assessment, the needs of the family unit and its members are mainly connected to the work situation, the competent services are in any case identified at the employment centers and the beneficiaries are made known to them within the subsequent thirty days. 43. The Employment Pact and the supports provided, as well as the multidimensional evaluation that possibly precedes them, constitute essential levels of performance, within the limits of the resources available under current legislation. 44. In line with the professional skills of the beneficiary and with those acquired in the formal, non-formal and informal context, as well as on the basis of the interests and propensities that emerged during the interview held at the employment center or at the municipal services, the beneficiary is required to offer his availability for participation in projects owned by the municipalities, useful to the community, in the cultural, social, artistic, environmental, educational and protection of common goods fields, to be carried out in the same municipality of residence, placing available a number of hours compatible with the beneficiary's other activities and in any case not less than eight hours per week, which can be increased up to a maximum number of sixteen hours in total per week. As part of projects useful to the community, municipalities are required to employ at least one third of their resident Rdc recipients. The performance of these activities by Rdc recipients is free of charge, is not comparable to a subordinate or para-subordinate job and does not, in any case, involve the establishment of a public employment relationship with the public administrations. Participation in the projects is optional for people not required to comply with the obligations related to the Rdc. The forms and characteristics, as well as the methods of implementation of the projects referred to in this paragraph are defined by decree of the Minister of Labor and Social Policies, subject to agreement in the Unified Conference referred to in Article 8 of the Legislative Decree of 28 August 1997 , n. 281, to be adopted within one month from the date of entry into force of this law. The municipalities communicate information on the projects to a specific section of the website of the Ministry of Labor and Social Policies dedicated to the Rdc program. The execution of the activities and the fulfillment of the beneficiary's obligations referred to in this paragraph are subordinate to the activation of the projects. The fulfillment of these obligations is certified by the municipalities. 45. For the purposes referred to in this article and for any other purpose, workers whose income from employed or self-employed work corresponds to a gross tax equal to or lower than the deductions due pursuant to article 13 of the consolidated text of income taxes, pursuant to the decree of the President of the Republic of 22 December 1986, n. 917. 46. The summoning of beneficiaries by employment centers and municipalities, whether individual or associated, can also be carried out by informal means, such as telephone messaging or e-mail, according to methods defined by agreement in the Joint Conference referred to in the article 8 of the legislative decree of 28 August 1997, n. 281. 47. The Employment Agreements necessarily provide for the periodic participation of the beneficiaries in activities and interviews to be carried out in person. 48. The Rdc is requested, after the fifth day of each month, from the manager of the integrated service referred to in article 81, paragraph 35, letter b), of the legislative decree of 25 June 2008 n. 112, converted, with amendments, by law 6 August 2008, n. 133. The Rdc can also be requested electronically, under the same conditions established in execution of the entrusted service. Rdc requests can be presented at the tax assistance centers referred to in article 32 of legislative decree 9 July 1997, n. 241, subject to the stipulation of an agreement with the National Institute of Social Security (INPS). Requests for the Rdc and the Citizenship Pension can be presented at the patronage institutions referred to in law 30 March 2001, n. 152, and assessed as in number 8 of table D attached to the regulation referred to in the decree of the Minister of Labour, Health and Social Policies 10 October 2008, n. 193. The implementation of the provisions referred to in the previous period must not result in new or greater burdens on public finances, within the limits of the financing provided for by article 13, paragraph 9, of the aforementioned law no. 152 of 2001. By provision of the INPS, having consulted the Ministry of Labor and Social Policies and the Guarantor for the protection of personal data, the application form is approved within thirty days from the date of entry into force of this law, as well as the communication form of incomes. With reference to the information already declared by the family unit for ISEE purposes, the application form refers to the corresponding DSU, to which the application is subsequently associated by INPS. The information contained in the Rdc application is communicated to INPS within ten working days of the request. 49. The Rdc is recognized by INPS where the conditions are met. For the purposes of recognizing the benefit, INPS verifies, within five working days from the date of communication referred to in paragraph 48, the possession of the requirements for access to the Rdc on the basis of the relevant information available in its archives and in those of the administrations data holders. To this end, the INPS acquires, without new or greater burdens for public finances, the information necessary for the purposes of granting the Rdc from the Tax Registry, the Public Vehicle Registry and the other public administrations holding the data. With an INPS provision, after consulting the Guarantor for the protection of personal data, the type of data, the methods of acquisition and the measures to protect the interested parties are defined, where not already regulated 50. The outcome of the checks is communicated by the municipalities to INPS within one hundred and twenty days of communication by INPS. During this period the payment of sums is suspended. After this deadline, if the outcome of the checks is not communicated by the municipalities to INPS, the payment of the sums will still be arranged. The person in charge of the procedure of the municipality that must provide the data is liable for the damage caused by the possible payment of sums not due. 51. INPS remains responsible for verifying the self-certified requirements in the application, pursuant to article 71 of the decree of the President of the Republic of 28 December 2000, n. 445. 52. The economic benefit is provided through the Rdc Card. In addition to meeting needs, the Rdc Card allows you to make cash withdrawals within a monthly limit not exceeding 100 euros for a single individual, multiplied by the equivalence scale, to make a monthly transfer to the lessor indicated in the rental contract lease or the intermediary who granted the loan. In order to prevent and combat impoverishment phenomena and the onset of gambling disorders (DGA), it is in any case prohibited to use the economic benefit for games that involve cash winnings or other benefits. The information on movements on the Rdc Card, without the identification data of the beneficiaries, can be used by the Ministry of Labor and Social Policies for statistical and scientific research purposes. The delivery of the Rdc Card to the offices of the integrated service manager takes place exclusively after the fifth day of each month. 53. The benefits relating to the electricity tariffs recognized to economically disadvantaged families and those relating to compensation for the supply of natural gas as well as the benefits relating to the integrated water service are extended to the beneficiaries of the Rdc. 54. In order to allow the activation and management of the Labor Agreements, ensuring compliance with the essential levels of performance, as well as for the purposes of analysis, monitoring, evaluation and control of the Rdc program, it is established at the Ministry of Labor and social policies the Citizenship Income Information System. To this end, by decree of the Minister of Labor and Social Policies, having consulted the Guarantor for the protection of personal data, following an agreement within the Unified Conference referred to in Article 8 of Legislative Decree 28 August 1997, n. 281, to be adopted thirty days from the date of entry into force of this law, a technical plan for the activation and interoperability of the platforms is prepared and appropriate and specific measures are identified to protect the interested parties, as well as methods of selective access to the information necessary for the prosecution specific purposes and adequate data retention times. 55. Unless the fact constitutes a more serious crime, anyone who, in order to unduly obtain the benefit, makes or uses false statements or documents or attesting to untrue things, or omits required information, is punished with imprisonment from two to six years. Failure to communicate changes in income or assets, even if resulting from irregular activities, as well as other necessary and relevant information for the purposes of revoking or reducing the benefit within the deadlines is punished with imprisonment from one to three years. 56. To definitive sentencing for the crimes referred to in paragraph 57 and for those provided for by articles 270-bis, 280, 289-bis, 416-bis, 416ter, 422, 600, 600-bis, 601, 602, 624-bis , 628, 629, 630, 640-bis, 644, 648, 648-bis and 648ter of the penal code, from article 3 of law 20 February 1958, n. 75, for aggravated crimes pursuant to article 416-bis.1 of the penal code, for the crimes referred to in article 73, paragraphs 1, 1-bis, 2, 3 and 4, as well as paragraph 5 in cases of recidivism , of the consolidated text referred to in the decree of the President of the Republic of 9 October 1990, n. 309, as well as article 74 and in all the aggravated cases referred to in article 80 of the same decree of the President of the Republic of 9 October 1990, n. 309, and for the crimes referred to in article 12, paragraph 1, when the aggravating circumstance referred to in paragraph 3-ter, and paragraph 3, of the consolidated text referred to in legislative decree 25 July 1998, n. 286, as well as the sentence of application of the sentence upon request of the parties for the same crimes, immediately results in the immediate revocation of the benefit with retroactive effect and the beneficiary is required to repay the amount unduly received. The revocation is ordered by INPS. The benefit cannot be requested again before ten years have passed since the conviction. 57. In the case of a final sentence for the crimes referred to in the previous paragraph, if the convicted person has made the declaration pursuant to paragraph 70, the decisions are communicated by the judge's registry to the INPS within fifteen days from the date of publication of the final sentence. 58. Without prejudice to the provisions of paragraph 56, when the granting administration ascertains that the declarations and information underlying the application do not correspond to the truth or the subsequent failure to communicate any changes in income, assets and the composition of the family unit of the applicant, the same administration orders the immediate revocation of the benefit with retroactive effect. Following the revocation, the beneficiary is required to repay the amount unduly received. 60. The forfeiture of the Rdc is also provided for when one of the members of the family unit: a) does not show up at the employment center within the deadline set by it; b) does not sign the Labor Pact; c) does not participate, in the absence of a justified reason, in training or retraining initiatives or in other active policy or activation initiatives, referred to in Article 20, paragraph 3, letter b) of Legislative Decree no. 150 in 2015; d) does not join the projects if the municipality of residence has established them; e) does not accept at least one of two offers or, in the event of renewal, does not accept the first suitable suitable offer; f) does not make the required communications or makes false communications producing a greater economic benefit for the Rdc; g) does not present an updated DSU in the event of a change in the family unit; h) is found, during the inspection activities carried out by the competent authorities, intent on carrying out employed work or coordinated and continuous collaboration activities in the absence of the mandatory communications referred to in article 9-bis of the legislative decree of 1 October 1996, n. 510, converted, with amendments, by law 28 November 1996, n. 608, or other self-employed or business activities, in the absence of communications. The forfeiture of the benefit is also provided for in the event that the family unit has received the economic benefit of the Rdc to a greater extent than what it would have been entitled to, as a result of a false declaration in the DSU or other declaration as part of the procedure of request for the benefit, or as a result of failure to submit the required communications, including communications without prejudice to the recovery of the amount paid in excess. 61. In case of failure to show up, in the absence of a justified reason, at the summons by even just one member of the family unit, the following sanctions will apply: a) the reduction of one month's payment of the economic benefit in the event of the first failure to show up; b) the reduction of two months' salary for the second no-show; c) forfeiture of the benefit in the event of a further failure to show up. 62. In the event of failure to participate, in the absence of a justified reason, in the orientation initiatives referred to in Article 20, paragraph 3, letter a), of Legislative Decree no. 150 of 2015, even by just one member of the family unit, the following sanctions apply: a) a reduction of two months' salary in the event of the first no-show; b) forfeiture of the benefit in the event of a further no-show. 63. In case of failure to comply with the commitments set out in the Pact for social inclusion relating to the attendance of education or training courses by a minor member or prevention and treatment commitments aimed at protecting health, identified by health professionals, the the following sanctions: a) the reduction of two months' salary after a first formal warning to respect commitments; b) the reduction of three months' salary upon the second formal warning; c) the reduction of six months' salary upon the third formal warning; d) forfeiture of the benefit in case of further recall. 64. The imposition of sanctions other than criminal ones and the recovery of undue payments, referred to in this article, are carried out by INPS. Unpaid debts recovered in the manner referred to in Article 38, paragraph 3, of Legislative Decree no. 78 of 2010, converted, with amendments, by law no. 122 of 2010, net of recovery costs, are paid by INPS to the state budget. INPS also orders, where the forfeiture of the benefit is foreseen, the deactivation of the Rdc Card. 65. The employment centers and the municipalities, as part of carrying out the activities within their competence, communicate to the platforms for the purpose of making it available to the INPS, information on the facts likely to give rise to the sanctions referred to in this article within ten working days from the verification of the event to be sanctioned. The INPS, through the platforms, makes any resulting provisions for forfeiture of the benefit available to employment centers and municipalities. Failure to communicate the verification of the facts likely to give rise to sanctions of reduction or forfeiture of the benefit determines disciplinary and accounting liability of the responsible party, pursuant to article 1 of law 14 January 1994, n. 20. 66. In cases of false declarations and consequent ascertained illegitimate enjoyment of the Rdc, the municipalities, the INPS, the Revenue Agency, the National Labor Inspectorate (INL), responsible for checks and verifications, transmit, within ten days of of the investigation, the complete documentation of the file subject to the verification is sent to the judicial authority. 67. The municipalities are responsible, according to methods defined in the agreement, for registry checks and controls, by cross-referencing the information declared for ISEE purposes with that available at the registry offices and that collected by the social services and any other information useful for identifying omissions in the false statements or declarations for the purpose of recognition of the Rdc. 68. In order to allow effective carrying out of the supervisory activity on the existence of circumstances that lead to the forfeiture or reduction of the benefit as well as on other phenomena of violation in the field of labor and social legislation, taking into account the provisions of articles 6, paragraph 3 , and 11, paragraph 5, of the legislative decree 14 September 2015, n. 149, fully implementing the transfer of inspection functions to the National Labor Inspectorate, the managerial and inspection staff of the same Inspectorate have access to all the information and databases, both in analytical and aggregate form, processed by INPS, already at disposal of the inspection staff employed by the same Institute and, in any case, to the information and databases identified by decree of the Minister of Labor and Social Policies, after consulting the Guarantor for the protection of personal data. With a provision of the director of the National Labor Inspectorate, to be adopted within thirty days from the date of entry into force of this law, after consulting the INPS and the Guarantor for the protection of personal data, the categories of data and the methods of access are identified , to be carried out also through application cooperation, the measures to protect the interested parties and the data retention times. 69. For the beneficiary or the applicant to whom a personal precautionary measure is applied, even adopted following validation of the arrest or detention, as well as for the person convicted with a non-final sentence for one of the crimes indicated in paragraph 56, the provision of the benefit is suspended . The same suspension also applies to the beneficiary or applicant declared a fugitive pursuant to article 296 of the code of criminal procedure or who has voluntarily evaded execution of the sentence. The suspension measures are adopted with non-retroactive effect by the judge who ordered the precautionary measure, or by the judge who issued the non-definitive sentence, or by the judge who declared the absconder, or by the execution judge at the request of the public prosecutor who issued the execution order referred to in article 656 of the code of criminal procedure from which the convicted person voluntarily evaded. 70. In the first act in which the suspect or accused is present, the judicial authority invites him to declare whether he enjoys the benefit. For the purposes of their immediate execution, the suspension measures referred to in paragraph 69 are communicated by the proceeding judicial authority, within fifteen days of their adoption, to the INPS for inclusion in the platforms that are in charge of the position of the 'suspected or accused or convicted. The suspension of the benefit can be revoked by the judicial authority that ordered it, when the conditions that determined it are missing, even for supervening reasons. For the purposes of restoring the disbursement of the amounts due, the interested party must submit an application to the competent social security institution attaching to it a copy of the judicial order revoking the suspension of the benefit. The right to reinstate the payment starts from the date of submission of the application and the required documentation to the social security institution and does not have a retroactive effect on the amounts accrued during the suspension period. 71. The resources deriving from the suspension provisions referred to in paragraph 69 are paid annually by INPS to the State budget to be reassigned to the expenditure chapters corresponding to the rotation fund for solidarity with the victims of mafia-type crimes, requests extortion, usury and violent intentional crimes as well as to orphans of domestic crimes, and interventions in favor of victims of terrorism and organized crime, referred to in law 3 August 2004, n. 20. 72. For the purposes of disbursement of the Rdc referred to in this article, spending limits are authorized to the extent of 12 billion euros for each of the years 2024 and 2025, 4,4 billion for 2026 and 3,8 billion for 2027, to be register in a specific chapter of the estimate of the Ministry of Economy and Finance called «Fund for the restoration of Rdc». 73. In the event of exhaustion of the resources available for the reference financial year pursuant to paragraph 1, by decree of the Ministry of Economy and Finance, to be adopted within thirty days of the exhaustion of said resources, financial compatibility is re-established by remodulating the amount of benefit. Pending the adoption of the decree referred to in the first period, disbursements are suspended. The remodulation of the amount of the benefit operates exclusively with respect to disbursements of the benefit following the exhaustion of the resources not set aside. 74. The benefit referred to in this article cannot be cumulated with the inclusion allowance referred to in article 1 of the legislative decree of 4 May 2023, n. 48, converted, with amendments, by law 3 July 2023, n. 85.”. Consequently, the charges deriving from this article, valued at a maximum limit of 12 billion euros for each of the years 2024 and 2025, 4,4 billion for 2026 and 3,8 billion for 2027, are subject to the following modifications: a ) in article 11, paragraph 1, delete letters a) and b); b) in article 11, after paragraph 6, insert the following: “6-bis. In article 26 of the decree-law of 10 August 2023, n. 104, converted with amendments by law 9 October 2023, n. 136, the following amendments are made: a) in paragraph 1, the words: "for the year 2023" are replaced with the following: "for the years 2023 and 2024"; b) paragraph 2 is replaced with the following: “2. The extraordinary tax is determined by applying, for each year, a rate equal to 40 percent on the amount of the interest margin referred to in item 30 of the income statement drawn up according to the schemes approved by the Bank of Italy, resulting from loan, relating to: a) the financial year prior to the one in progress as of 1 January 2024 which exceeds by at least 5 percent the same margin in the financial year prior to the one in progress as of 1 January 2022; b) to the financial year prior to the one in progress on 1 January 2025 which exceeds by at least 5 percent the same margin in the financial year prior to the one in progress on 1 January 2023." c) paragraph 3 is deleted; d) paragraph 4 is replaced with the following: "The extraordinary tax, determined pursuant to paragraph 2, letter a), is paid by 30 June 2024. The extraordinary tax, determined pursuant to paragraph 2, letter b), is paid by 30 June 2025. Persons who, based on legal provisions, approve the budget after the deadline of four months from the end of the financial year or with a financial year that does not coincide with the calendar year, make the payment within the month following the month of approval of the financial statement." e) in paragraph 5-bis, the following modifications are made: a) after the fourth sentence the following is inserted: «The subjects who make use of the option referred to in the first sentence of this paragraph pay, as a substitute tax, the 20 percent of the value of the non-distributable reserve. The tax referred to in the previous period is paid in three annual installments, starting from 2024, by 30 June of each year" b) in the fifth period, after the words: "at the interest rate on deposits with the European Central Bank ," the following are added: "after deducting the tax paid pursuant to the previous period",. 6-ter. In article 1, of law 30 December 2018, n. 145, State budget forecast for the financial year 2019 and multi-year budget for the three-year period 2019-2021, in paragraph 41, the words: "3 percent" are replaced by the following: "21 percent". The provisions referred to in this paragraph shall apply from 1 January 2024". 6-quater. Article 96 of the decree of the President of the Republic of 22 December 1986, n. 917, consolidated income tax text, in paragraph 13, before the words: «by insurance companies» the following are inserted: «by financial intermediaries»; 6-quinquies. In article 1 of law 24 December 2012, n. 228, provisions for the formation of the annual and multi-annual State budget (Stability Law 2013), the following amendments are made to paragraph 491: a) the words: «0,2 percent» are replaced by the following: «0,4 percent"; b) the words: «The tax does not apply if the transfer of property occurs by inheritance or donation.» they are suppressed; c) the words: «The tax rate is reduced by half for transfers that take place in regulated markets and multilateral trading systems.» they are suppressed; 6-sexies. In article 3 of the legislative decree of 24 April 2014, n. 66, converted with amendments by law 23 June 2014, n. 89, in paragraph 1, the words: "26 percent" are replaced by the following: "28 percent"; c) after article 11, add the following: “Art. 11-bis (Extension to the year 2024 of the temporary solidarity contribution referred to in paragraphs 115 to 119 of article 1 of law 29 December 2022, n. 197) – 1. In consideration of the continuing effects of the increase in prices and tariffs in the energy sector for businesses and consumers, the temporary solidarity contribution referred to in paragraphs 115 to 119 of article 1 of law 29 December 2022, n. 197, is also extended to the year 2024. 2. The solidarity contribution is determined by applying a rate equal to 50 percent on the amount of the share of the overall income determined for corporate income tax purposes relating to the tax period prior to the one in progress on 1 January 2024, which exceeds by at least 10 percent the average of the total income determined pursuant to corporate income tax achieved in the four tax periods preceding the one in progress on 1 January 2023; if the average of the total incomes is negative, a value of zero is assumed. The amount of the extraordinary contribution, in any case, cannot exceed a share equal to 25 percent of the value of the net assets at the closing date of the financial year prior to the one in progress on 1 January 2023. 3. Revenues deriving from the production and sale of energy from renewable sources, from the marketing of guarantees of origin relating to renewable sources and the related costs do not contribute to the determination of income. 4. The solidarity contribution due, determined pursuant to paragraph 2, is paid within the sixth month following the end of the financial year preceding the one in progress on 1 January 2024. Persons who, based on legal provisions, approve the financial statements after the deadline of four months from the end of the financial year, make the payment within the month following the month in which the financial statements are approved. Individuals whose business does not coincide with the calendar year can pay the contribution by 30 June 2024. 5. The solidarity contribution is not deductible for the purposes of income taxes and the regional tax on productive activities. 6. For the purposes of assessment, sanctions and collection of the solidarity contribution, as well as litigation, the provisions relating to income taxes apply."; «Art. 11-ter. (Extraordinary and temporary solidarity contribution from the pharmaceutical, insurance and armaments sectors) – 1. To pursue greater fairness and balance between the costs incurred by consumers and the profits obtained by operators, for the years 2022 and 2023, a contribution is established as an extraordinary and temporary solidarity levy, payable by subjects who carry out, in the territory of the State, sales, production, import and marketing of products in the pharmaceutical, insurance and armaments sectors. 2. The subjects referred to in paragraph 1 are required to pay to the Revenue Agency, by 30 June of each of the years 2024 and 2025, a solidarity contribution equal to 20 percent of the greatest net profit achieved and at least higher than 1 million euros: a) in the tax period current at 31 December 2022 compared to the average net profit achieved in the 2019, 2020 and 2021 tax periods; b) in the tax period current at 31 December 2023 compared to the average net profit achieved in the 2020, 2021 and 2022 tax periods. 3. By 30 June of each of the years 2024 and 2025, the subjects referred to in paragraph 1, transmit to the Revenue Agency the final balance sheets relating to the tax periods of interest in this article, including a statement of any payment due and a receipt of the payment made. 4. The methods for implementing the provisions referred to in paragraph 1 are established with a circular from the Revenue Agency, to be issued by 2024 January 3. 5. The Revenue Agency verifies, by 31 December of each of the years 2024 and 2025, the compliance with the provisions referred to in paragraphs 2 and 3 by the interested parties. Within the same deadlines, the Revenue Agency presents to the Ministry of Economy and Finance a report on the actual increases in net profit referred to in paragraph 2, achieved by each of the subjects. The Revenue Agency and the Ministry of Economy and Finance treat the data in their possession as sensitive data. 6. The provisions of Article 13, paragraph 1, second sentence, of Legislative Decree 18 December 1997, n. 471, and article 13 of the legislative decree of 18 December 1997, n. 472, do not apply, in the event of failure to pay, in whole or in part, the extraordinary contribution referred to in paragraph 1, after 30 September of each of the years 2024 and 2025. 7. For payments of the extraordinary contribution referred to in paragraph 1, omitted, in whole or in part, or made after the deadlines referred to in paragraph 3, the sanction referred to in Article 13, paragraph 1, first sentence, of the legislative decree of 18 December 1997, n. 471, is applied in double measure. 8. The Revenue Agency and the Financial Police, on the basis of risk analyzes also developed through the use of databases, create coordinated intervention plans to verify the existence of the conditions for the payment of the extraordinary contribution referred to in paragraph 1 and the correct execution of the relevant payments".