Overview
- The chamber passed the measure 79–37, with Morena, PVEM and PT backing it and PAN, PRI and Movimiento Ciudadano voting against.
- The law estimates MXN 10.1937 trillion in federal revenues and authorizes up to MXN 1.78 trillion in net internal borrowing, including MXN 1.4726 trillion classified as financing-derived income.
- Tax receipts are projected at MXN 5.8385 trillion and social security contributions at MXN 641.8 billion, reflecting a push to consolidate taxes as the main funding source.
- Provisions include refinancing-only authority for the IPAB, new Pemex reporting and payments through the Treasury under SAT rules, limits on deductibility tied to IPAB quotas, and temporary exemptions for FIFA World Cup participants.
- Opposition senators warned of rising indebtedness and potential electoral use of funds, while supporters cited prudent assumptions and continuity of social programs; the revenue law sets the framework required to advance the 2026 spending plan.