The bill is aimed at entrepreneurs who pay their taxes according to the scale or on a flat-rate basis and provides, in particular, for an exemption from the obligation to pay health care insurance contributions on proceeds from the sale of fixed assets - i.e. items with a value of up to PLN 10,000 acquired for the purposes of the business activity being conducted and whose useful life does not exceed one year.

The bill has been processed under a special procedure, without public consultation, and is currently being worked on by the Standing Committee of the Council of Ministers. The changes are expected to come into force as early as 1 January 2025 and the government asserts that it will meet this deadline.