Overview

• The Chamber of Deputies passed the package in general by 345–131 with 3 abstentions after committees removed the Senate’s retroactivity clause.
• Lawmakers entered roughly 300 reservations for the vote in particular, with Morena signaling only limited changes, including a clarified non‑retroactivity transitory proposed by allies.
• The draft tightens the “legitimate interest” standard and narrows suspensions by prohibiting general effects and requiring registered financial guarantees for certain tax-related suspensions.
• Fiscal defense avenues are restricted in specified cases, including the improcedencia of the revocación remedy against some firm tax assessments, which opposition legislators say could hit smaller businesses.
• Opposition parties alleged procedural irregularities and warned of limits on environmental, indigenous, LGBTQ+ and consumer actions, while the government argues the overhaul modernizes amparo to curb abuse and tax evasion.