Co słychać w SejmiePrawo, które właśnie powstaje — z oficjalnych źródeł

Karta aktu prawnego · DU/2026/592

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 17 kwietnia 2026 r. w sprawie ogłoszenia jednolitego tekstu ustawy o podatku dochodowym od osób fizycznych

DU 2026/592 · stan odczytu teraz

Brak źródłowego powiązania aktu ze sprawą.

Status zapisany ze źródła: obowiązujący. Nie jest to samodzielna ocena skutku prawnego.

Rozpoznane automatycznie w tekstach druków

Sprawy sejmowe przywołujące ten akt

25

Sprawy, w których drukach parser rozpoznał adres publikacyjny tego aktu albo jego tekstu jednolitego. To odczyt automatyczny, nie fakt ze źródła: przywołanie nie oznacza, że projekt zmienia ten akt. Polecenia nowelizujące z projektów nie są jeszcze rozbierane. Etap sprawy jest wnioskowaniem aplikacji z etapów procesu Sejmu.

Zachowane reprezentacje

Dokumenty i wersje

0

Brak dokumentów i wersji znanych w wybranym czasie.

Urzędowa publikacja w API ELI Sejmu: tekst ogłoszony (PDF) ↗ opis aktu ↗

Według źródła ELI

Powiązania z innymi aktami

6

Podane w opisie tego aktu

Nowelizacje po tekście jednolitym 3

  • DU/2026/779 · Ustawa z dnia 15 maja 2026 r. o zmianie ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych oraz ustawy o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczne 2026-05-15 · Dowód
  • DU/2026/846 · Ustawa z dnia 29 maja 2026 r. o zmianie ustawy - Ordynacja podatkowa oraz niektórych innych ustaw 2026-05-29 · Dowód
  • DU/2026/1079 · akt nie został jeszcze pobrany · opis w API ELI ↗ 2026-07-17 · Dowód

Podane w opisie tego aktu

Podstawa prawna 1

Podane w opisie tego aktu

Podstawa prawna z art. 1

  • DU/2000/718 · Ustawa z dnia 20 lipca 2000 r. o ogłaszaniu aktów normatywnych i niektórych innych aktów prawnych. art. 16 ust. 1 · Dowód

Podane w opisie tego aktu

Tekst jednolity dla aktu 1

Wymaga weryfikacji

Kandydaci dat skutku

0

Brak niezweryfikowanych kandydatów daty dla tego aktu.

1. (2.39ms; exec 2.36 + fetch 0.03; rows 1) SELECT a.eli_id, a.title, a.act_kind, a.publisher_code, a.publication_year, a.position, a.source_status, a.adoption_date, a.first_observed_at, a.last_observed_at, o.observed_at, r.snapshot FROM legal_acts a LEFT JOIN eli_act_observations o ON o.id = ( SELECT o2.id FROM eli_act_observations o2 WHERE o2.act_id = a.object_id AND (NULL IS NULL OR o2.observed_at <= NULL) ORDER BY o2.observed_at DESC, o2.id DESC LIMIT 1 ) LEFT JOIN object_revisions r ON r.id = o.revision_id WHERE a.object_id = 105610 AND (NULL IS NULL OR o.id IS NOT NULL)
2. (0.65ms; exec 0.63 + fetch 0.01; rows 0) SELECT c.id, c.provision_selector, c.candidate_date, c.candidate_event, c.source_expression, c.inference_status, c.review_status, c.evidence_id FROM temporal_rule_candidates c WHERE c.act_id = 105610 ORDER BY c.candidate_date, c.id
3. (1.54ms; exec 1.53 + fetch 0.01; rows 0) SELECT DISTINCT b.object_id, b.term, b.bill_number, b.print_number, b.title, b.source_status, NULL AS snapshot FROM sejm_current_bill_process_links l JOIN sejm_bills b ON b.object_id = l.bill_id JOIN sejm_processes p ON p.object_id = l.process_id WHERE p.legal_act_id = 105610 OR p.eli_id = 'DU/2026/592' ORDER BY b.term, b.bill_number
4. (126.08ms; exec 126.05 + fetch 0.03; rows 0) SELECT d.object_id, d.owner_object_id, d.title, d.document_kind, sejm_print.print_number AS owner_print_number, r.snapshot FROM documents d LEFT JOIN publications p ON p.object_id = d.owner_object_id LEFT JOIN sejm_prints sejm_print ON sejm_print.object_id = d.owner_object_id LEFT JOIN object_revisions r ON r.id = ( SELECT r2.id FROM object_revisions r2 WHERE r2.object_id = d.object_id AND (NULL IS NULL OR r2.recorded_at <= NULL) ORDER BY r2.revision_no DESC LIMIT 1 ) WHERE (d.legal_act_id = 105610 OR p.act_id = 105610) AND (NULL IS NULL OR r.id IS NOT NULL) ORDER BY d.object_id
5. (1.24ms; exec 1.22 + fetch 0.02; rows 1) SELECT a.eli_id, JSON_VALUE(r.snapshot, '$.textPDF') AS pdf, JSON_VALUE(r.snapshot, '$.textHTML') AS html FROM legal_acts a LEFT JOIN eli_act_observations o ON o.id = ( SELECT o2.id FROM eli_act_observations o2 WHERE o2.act_id = a.object_id AND (NULL IS NULL OR o2.observed_at <= NULL) ORDER BY o2.observed_at DESC, o2.id DESC LIMIT 1 ) LEFT JOIN object_revisions r ON r.id = o.revision_id WHERE a.object_id = 105610
6. (3.13ms; exec 3 + fetch 0.13; rows 7) SELECT IF(r.source_act_id = 105610, 'outgoing', 'incoming') AS direction, r.source_category, other.eli_id, other.object_id AS act_id, other.title, IF(r.source_act_id = 105610, r.target_eli_id, source.eli_id) AS other_eli_id, r.source_date, r.source_article_raw, (SELECT MIN(e.evidence_id) FROM eli_act_relation_evidence e WHERE e.relation_id = r.id) AS evidence_id FROM eli_act_relations r JOIN legal_acts source ON source.object_id = r.source_act_id LEFT JOIN legal_acts other ON other.object_id = IF(r.source_act_id = 105610, r.target_act_id, r.source_act_id) AND (NULL IS NULL OR other.first_observed_at <= NULL) WHERE (r.source_act_id = 105610 OR r.target_act_id = 105610) AND (NULL IS NULL OR r.created_at <= NULL) ORDER BY direction DESC, r.source_category, r.source_date, r.target_eli_id, r.id
7. (2.05ms; exec 2.02 + fetch 0.02; rows 0) SELECT DISTINCT m.id, m.target_eli_id, m.target_address, m.operation, m.detail, s.unit_path AS instruction, s.ordinal AS position, m.ordinal, other.object_id AS act_id, other.eli_id, other.title FROM act_amendments m JOIN text_segments s ON s.id = m.segment_id JOIN extractions x ON x.id = m.extraction_id AND x.id = (SELECT MAX(latest.id) FROM extractions latest WHERE latest.source_artifact_id = x.source_artifact_id AND latest.method = x.method AND latest.quality_state = 'success') JOIN document_version_artifacts b ON b.artifact_id = x.source_artifact_id AND b.current_selector_sha = b.selector_sha JOIN document_versions v ON v.object_id = b.version_id JOIN documents d ON d.object_id = v.document_id AND d.document_kind = 'eli_act_text' LEFT JOIN legal_acts other ON other.eli_id = m.target_eli_id WHERE d.owner_object_id = 105610 ORDER BY position, m.ordinal
8. (0.72ms; exec 0.7 + fetch 0.02; rows 0) SELECT target_eli_id FROM eli_act_relations WHERE source_act_id = 105610 AND source_category = 'Inf. o tekście jednolitym'
9. (2.12ms; exec 2.1 + fetch 0.02; rows 0) SELECT DISTINCT m.id, m.target_eli_id, m.target_address, m.operation, m.detail, s.unit_path AS instruction, s.ordinal AS position, m.ordinal, other.object_id AS act_id, other.eli_id, other.title FROM act_amendments m JOIN text_segments s ON s.id = m.segment_id JOIN extractions x ON x.id = m.extraction_id AND x.id = (SELECT MAX(latest.id) FROM extractions latest WHERE latest.source_artifact_id = x.source_artifact_id AND latest.method = x.method AND latest.quality_state = 'success') JOIN document_version_artifacts b ON b.artifact_id = x.source_artifact_id AND b.current_selector_sha = b.selector_sha JOIN document_versions v ON v.object_id = b.version_id JOIN documents d ON d.object_id = v.document_id AND d.document_kind = 'eli_act_text' JOIN legal_acts other ON other.object_id = d.owner_object_id WHERE m.target_eli_id IN ('DU/2026/592') AND m.operation <> 'unrecognized' AND d.owner_object_id <> 105610 ORDER BY other.publication_year, other.position + 0, position, m.ordinal
10. (0.82ms; exec 0.8 + fetch 0.02; rows 0) SELECT target_eli_id FROM eli_act_relations WHERE source_act_id = 105610 AND source_category = 'Inf. o tekście jednolitym'
11. (6.21ms; exec 5.81 + fetch 0.4; rows 25) SELECT b.object_id, b.term, b.bill_number, b.print_number, b.title, b.received_on, COUNT(DISTINCT c.id) AS citations, COUNT(DISTINCT c.artifact_id) AS files FROM act_citations c LEFT JOIN legal_acts held ON held.eli_id = c.target_eli_id JOIN document_version_artifacts binding ON binding.artifact_id = c.artifact_id AND binding.current_selector_sha = binding.selector_sha JOIN document_versions v ON v.object_id = binding.version_id AND v.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = v.document_id) JOIN documents d ON d.object_id = v.document_id JOIN sejm_prints p ON p.object_id = d.owner_object_id LEFT JOIN sejm_additional_prints additional ON additional.child_print_id = p.object_id LEFT JOIN sejm_prints parent ON parent.object_id = additional.parent_print_id AND parent.current_revision_id = additional.parent_revision_id LEFT JOIN sejm_additional_prints outer_link ON outer_link.child_print_id = parent.object_id LEFT JOIN sejm_prints outer_parent ON outer_parent.object_id = outer_link.parent_print_id AND outer_parent.current_revision_id = outer_link.parent_revision_id JOIN sejm_bills b ON b.term = p.term AND b.print_number = COALESCE(outer_parent.print_number, parent.print_number, p.print_number) WHERE c.target_eli_id IN ('DU/2026/592') AND c.origin = 'parsed-address' AND c.parse_problem IS NULL AND (c.cited_act_date IS NULL OR c.cited_act_date = held.adoption_date) GROUP BY b.object_id ORDER BY b.received_on DESC, b.object_id DESC
12. (27.32ms; exec 26.74 + fetch 0.58; rows 177) SELECT l.bill_id, p.object_id AS process_id, a.object_id AS linked_act_id, p.eli_id, s.stage_type, s.stage_name, s.source_date, s.ordinal, s.evidence_id, JSON_VALUE(pr.snapshot, '$.passed') AS passed, publication.published_date, (SELECT MIN(e.id) FROM eli_act_source_facts fact JOIN eli_act_fact_evidence fe ON fe.fact_id = fact.id JOIN evidence e ON e.id = fe.evidence_id WHERE fact.act_id = a.object_id AND fact.field_code = 'promulgation' AND fact.source_date = publication.published_date AND JSON_VALUE(e.selector, '$.pointer') = '/promulgation') AS publication_evidence_id FROM (SELECT DISTINCT link.bill_id, link.process_id FROM sejm_bill_process_links link JOIN sejm_bills b ON b.object_id = link.bill_id AND b.current_revision_id = link.bill_revision_id WHERE link.bill_id IN (72682,22002,22001,22000,1312,1290,1287,1257,1252,1235,1213,1203,1199,1174,1154,1142,1136,1104,1102,1100,1061,1057,1046,1009,990)) l JOIN sejm_processes p ON p.object_id = l.process_id JOIN object_revisions pr ON pr.id = p.current_revision_id LEFT JOIN legal_acts a ON a.object_id = p.legal_act_id AND a.eli_id = p.eli_id LEFT JOIN publications publication ON publication.act_id = a.object_id AND a.publisher_code = 'DU' AND publication.publisher_code = 'DU' JOIN sejm_process_stages s ON s.process_revision_id = p.current_revision_id AND s.parent_path IS NULL ORDER BY l.bill_id, p.object_id, s.ordinal
Top slow:
126.08ms SELECT d.object_id, d.owner_object_id, d.title, d.document_kind, sejm_print.print_number AS owner_print_number, r.snapshot FROM documents d LEFT JOIN publications p ON p.object_id = d.owner_object_id LEFT JOIN sejm_prints sejm_print ON sejm_print.object_id = d.owner_object_id LEFT JOIN object_revisions r ON r.id = ( SELECT r2.id FROM object_revisions r2 WHERE r2.object_id = d.object_id AND (NULL IS NULL OR r2.recorded_at <= NULL) ORDER BY r2.revision_no DESC LIMIT 1 ) WHERE (d.legal_act_id = 105610 OR p.act_id = 105610) AND (NULL IS NULL OR r.id IS NOT NULL) ORDER BY d.object_id
27.32ms SELECT l.bill_id, p.object_id AS process_id, a.object_id AS linked_act_id, p.eli_id, s.stage_type, s.stage_name, s.source_date, s.ordinal, s.evidence_id, JSON_VALUE(pr.snapshot, '$.passed') AS passed, publication.published_date, (SELECT MIN(e.id) FROM eli_act_source_facts fact JOIN eli_act_fact_evidence fe ON fe.fact_id = fact.id JOIN evidence e ON e.id = fe.evidence_id WHERE fact.act_id = a.object_id AND fact.field_code = 'promulgation' AND fact.source_date = publication.published_date AND JSON_VALUE(e.selector, '$.pointer') = '/promulgation') AS publication_evidence_id FROM (SELECT DISTINCT link.bill_id, link.process_id FROM sejm_bill_process_links link JOIN sejm_bills b ON b.object_id = link.bill_id AND b.current_revision_id = link.bill_revision_id WHERE link.bill_id IN (72682,22002,22001,22000,1312,1290,1287,1257,1252,1235,1213,1203,1199,1174,1154,1142,1136,1104,1102,1100,1061,1057,1046,1009,990)) l JOIN sejm_processes p ON p.object_id = l.process_id JOIN object_revisions pr ON pr.id = p.current_revision_id LEFT JOIN legal_acts a ON a.object_id = p.legal_act_id AND a.eli_id = p.eli_id LEFT JOIN publications publication ON publication.act_id = a.object_id AND a.publisher_code = 'DU' AND publication.publisher_code = 'DU' JOIN sejm_process_stages s ON s.process_revision_id = p.current_revision_id AND s.parent_path IS NULL ORDER BY l.bill_id, p.object_id, s.ordinal
6.21ms SELECT b.object_id, b.term, b.bill_number, b.print_number, b.title, b.received_on, COUNT(DISTINCT c.id) AS citations, COUNT(DISTINCT c.artifact_id) AS files FROM act_citations c LEFT JOIN legal_acts held ON held.eli_id = c.target_eli_id JOIN document_version_artifacts binding ON binding.artifact_id = c.artifact_id AND binding.current_selector_sha = binding.selector_sha JOIN document_versions v ON v.object_id = binding.version_id AND v.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = v.document_id) JOIN documents d ON d.object_id = v.document_id JOIN sejm_prints p ON p.object_id = d.owner_object_id LEFT JOIN sejm_additional_prints additional ON additional.child_print_id = p.object_id LEFT JOIN sejm_prints parent ON parent.object_id = additional.parent_print_id AND parent.current_revision_id = additional.parent_revision_id LEFT JOIN sejm_additional_prints outer_link ON outer_link.child_print_id = parent.object_id LEFT JOIN sejm_prints outer_parent ON outer_parent.object_id = outer_link.parent_print_id AND outer_parent.current_revision_id = outer_link.parent_revision_id JOIN sejm_bills b ON b.term = p.term AND b.print_number = COALESCE(outer_parent.print_number, parent.print_number, p.print_number) WHERE c.target_eli_id IN ('DU/2026/592') AND c.origin = 'parsed-address' AND c.parse_problem IS NULL AND (c.cited_act_date IS NULL OR c.cited_act_date = held.adoption_date) GROUP BY b.object_id ORDER BY b.received_on DESC, b.object_id DESC
N+1 candidates:
2× (1.54ms) SELECT target_eli_id FROM eli_act_relations WHERE source_act_id = ? AND source_category = ?
PHP: 184.8ms | App: 183.4ms | DB: 174.3ms (12, rows: 211) [exec: 173ms, fetch: 1.3ms] | View: 1.5ms (1) | Mem: 2MB (peak: 2MB) | Files: 27
toggle files
(1.5ms) /app/templates/evidence/act.php
/app/public/index.php
/app/vendor/autoload.php
/app/vendor/composer/autoload_real.php
/app/vendor/composer/platform_check.php
/app/vendor/composer/ClassLoader.php
/app/vendor/composer/autoload_static.php
/app/vendor/symfony/deprecation-contracts/function.php
/app/vendor/symfony/polyfill-php83/bootstrap.php
/app/lib/PFrame.php
/app/config/credentials/local.php
/app/src/Http/PublicResponseCache.php
/app/src/Http/AuthRoutes.php
/app/src/Http/ReviewDecisionRoutes.php
/app/src/Http/TopicDecisionRoutes.php
/app/src/Http/WatchRoutes.php
/app/src/Http/EvidenceController.php
/app/src/Search/LegislationSearchReadModel.php
/app/src/Text/TextSearch.php
/app/src/Coverage/CoverageReadModel.php
/app/src/Time/AsOfTimestamp.php
/app/src/Source/Eli/EliContract.php
/app/src/LegalAct/ActReadModel.php
/app/src/Overview/CaseReadModel.php
/app/src/Overview/LegislativeProgress.php
/app/src/Overview/Format.php
/app/templates/layout.php