# Law No. 3124 of April 16, 1957

> Brazilian law

**Wikidata**: [Q105649619](https://www.wikidata.org/wiki/Q105649619)  
**Source**: https://4ort.xyz/entity/law-no-3124-of-april-16-1957

## Summary
Law No. 3124 of April 16, 1957, is a Brazilian statute enacted to grant tax exemptions to the Brazilian Theater Foundation (FUNBRA). Promulgated during the presidency of Juscelino Kubitschek, it exemplifies legislative efforts to support cultural institutions in Brazil. The law remains a documented part of Brazil’s statutory framework, reflecting mid-20th-century cultural policy.

## Key Facts
- **Enactment Date:** April 16, 1957.
- **Jurisdiction:** Federative Republic of Brazil.
- **Purpose:** Granted tax exemptions to the Brazilian Theater Foundation (FUNBRA).
- **Approved By:** President Juscelino Kubitschek.
- **Publication Location:** Rio de Janeiro (then the capital of Brazil).
- **Legal Citation:** Lei nº 3124/1957.
- **Language:** Brazilian Portuguese.
- **Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1957-04-16;3124`.
- **Focus Area:** Tax exemption, cultural support.
- **Historical Context:** Enacted during Brazil’s Fourth Republic (1946–1964).
- **Related Entity:** Brazilian Theater Foundation (FUNBRA).
- **Online Access:** Available via the Planalto government portal.

## FAQs
**What was the primary purpose of Law No. 3124?**  
The law aimed to support the Brazilian Theater Foundation (FUNBRA) by granting tax exemptions, fostering cultural development through legislative incentives.

**Who enacted this law?**  
Law No. 3124 was approved by President Juscelino Kubitschek, a key figure in Brazil’s mid-20th-century governance and industrialization.

**Where does this law apply?**  
The statute applies exclusively to Brazil, specifically targeting the Federal District and the Brazilian Theater Foundation’s operations.

**Why is this law notable in Brazil’s legislative history?**  
It represents a targeted cultural policy initiative, using tax exemptions to promote theater and arts, reflecting broader mid-century efforts to institutionalize cultural support.

**Is the law still relevant today?**  
While the law remains part of Brazil’s statutory records, its direct impact is historical, tied to the specific context of FUNBRA’s activities during the 1950s.

## Why It Matters
Law No. 3124 of 1957 matters as a historical artifact of Brazil’s cultural policy during the Fourth Republic. It underscores the government’s role in supporting arts institutions through fiscal incentives, aligning with broader developmentalist agendas of the era. The law also highlights the legal mechanisms used to prioritize cultural initiatives, demonstrating how statutory tools were employed to shape societal priorities. For researchers and policymakers, it provides insight into mid-20th-century legislative strategies for cultural promotion, reflecting the interplay between government and civil society in Brazil’s democratic framework.

## Notable For
- **Targeted Cultural Support:** Specifically aided the Brazilian Theater Foundation, emphasizing state-sponsored cultural development.
- **Mid-Century Legislative Strategy:** Exemplifies the use of tax exemptions as a policy tool during Brazil’s industrialization drive.
- **Historical Context:** Enacted during Juscelino Kubitschek’s presidency, a period marked by ambitious modernization projects like the construction of Brasília.
- **Documentation:** Preserved in Brazil’s LexML database and accessible via official government portals, ensuring transparency and historical record-keeping.

## Body

### Legal and Historical Context
Law No. 3124 was enacted on April 16, 1957, during the Fourth Brazilian Republic (1946–1964), a period of democratic governance preceding the 1964 military coup. The law was approved by President Juscelino Kubitschek, whose administration (1956–1961) focused on rapid industrialization and modernization, epitomized by the construction of Brasília. This legislative action reflects the broader governmental emphasis on cultural and institutional development alongside economic growth.

### Purpose and Scope
The statute’s primary objective was to grant tax exemptions to the **Brazilian Theater Foundation (FUNBRA)**, a cultural institution dedicated to promoting theater arts. By exempting FUNBRA from certain taxes, the law aimed to incentivize its activities, aligning with the government’s cultural policy goals. The legislation specifically applied to the Federal District, underscoring the centralized focus of cultural initiatives during this period.

### Legislative and Administrative Details
- **Promulgation:** The law was published in Rio de Janeiro, then Brazil’s capital, on April 16, 1957.
- **Legal Framework:** It operates under Brazil’s statutory law, classified as a formal written document (statute) created through legislative processes.
- **Language and Accessibility:** Written in Brazilian Portuguese, the law is accessible via the official government portal (Planalto) and is identified by the LexML URI `urn:lex:br:federal:lei:1957-04-16;3124`.

### Cultural and Institutional Impact
Law No. 3124 exemplifies the Brazilian government’s mid-20th-century efforts to institutionalize cultural support. By leveraging tax policy, the legislation sought to bolster the arts sector, recognizing theater’s role in national identity and social development. This approach mirrored broader trends in Latin America, where governments often used fiscal tools to shape cultural production and consumption.

### Legacy and Documentation
While the law’s direct impact is tied to its historical context, it remains a documented part of Brazil’s legislative history. Its inclusion in the LexML database and government archives ensures its accessibility for scholarly research and policy analysis. The statute serves as a reference point for understanding the evolution of cultural policy in Brazil, particularly the interplay between state intervention and artistic institutions during the 1950s.

### Technical Specifications
- **Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1957-04-16;3124`.
- **Citation:** Formally cited as **Lei nº 3124/1957**.
- **Jurisdiction:** Exclusive to Brazil, with specific application to the Federal District and FUNBRA.
- **Language:** Authored in Brazilian Portuguese, reflecting the country’s official language for legislative documents.

### Related Entities and Relationships
- **Brazilian Theater Foundation (FUNBRA):** The primary beneficiary of the tax exemptions, underscoring the law’s cultural focus.
- **Presidency of Juscelino Kubitschek:** The law is linked to Kubitschek’s developmentalist agenda, which prioritized both industrial and cultural modernization.
- **Fourth Brazilian Republic:** The statute is a product of this democratic era, contrasting with the authoritarian policies of the subsequent military regime.

### Comparative and Analytical Context
Law No. 3124 contrasts with broader statutory trends of the 1950s, which often emphasized economic development over cultural initiatives. Its targeted approach highlights the government’s selective use of legislative tools to advance specific societal goals. Scholars may analyze the law within the context of Cold War-era cultural diplomacy, where governments in Latin America sought to promote national identity through institutional support for the arts.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-04-16;3124)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3124&ano=1957&data=16/04/1957&ato=e89QTTq5UMNRVTb77)
3. LexML Brasil