Quota 104 with penalties, tampon tax hike, and additional taxes for individuals who sell a home after completing the work with the 110 superbonus. These are some of the innovations included in the proposed budget bill, which includes a number of substantial changes affecting numerous sectors of the economy. In terms of pensions, the so-called "Quota 104" has been implemented, with penalties for those who select it, a decrease equivalent to a coefficient that lowers the weight of the wage part. The 'Ape sociale' has been confirmed, but the 'Opzione donna' has been canceled. One notable increase among the newly implemented taxes is the 10% VAT on sanitary napkins, which is up from 5%. This is known as a "tampon tax," and it also applies to other infant items. In addition to the "tampon tax," the text of the Maneuver calls for the implementation of the following taxes: Excise levies on produced tobacco will rise in 2024, resulting in price hikes of 10 to 12 cents each pack of cigarettes. Heated tobacco will also receive a 10 cent hike each package. The tax on chopped tobacco would rise, with the effect projected to be roughly 30 cents per bag. There is a plan for yearly increases in e-cigarettes in 2025 and 2026: 1% each year for both nicotine and non-nicotine liquids. The imposition of tax on the sale of renovated residences aided by the Superbonus becomes effective in January 2024. Specifically, beginning that year, capital gains generated from the sale of properties on which improvements were completed with the Superbonus within the last five years will no longer be classified as "miscellaneous income." As a result, the 26% tax will be assessed on the whole capital gain rather than the "discounted" capital gain of the restoration cost. There will also be additional taxes on foreign real estate, as well as an increase in the flat rate on short-term rentals. Other significant improvements include the tax wedge reduction, which was previously revealed at a press conference last week, and the 100% tax relief up to a "maximum of 3,000 euros per year" for all working moms. In the context of pensions, there are also developments regarding the indexation to inflation. A five-point increase is made to the revaluation percentage for pensions between four and five times the minimum amount (2,100-2,600 euros). The revaluation percentage decreases by 10 percentage points for annuities in the final bracket, worth more than ten times the minimum (above €5,200).