Lei Federal de Incentivo à Cultura: uma análise do patrimônio material em Minas Gerais.

This study briefly addresses the history of the right to cultural public policies, focusing on the creation of the Federal Culture Incentive Law (Law No. 8,313 of December 23,1991) in Brazil in order to explain its applicability, the process for project submission, execution and accountability in the most diverse cultural areas foreseen by the National Culture Support Program (Pronac). Focusing on the survey and analysis of projects registered in the area of Cultural Heritage, the Restoration of Material Heritage segment, with a focus on the municipalities that form the State of Minas Gerais, their distribution in terms of mesoregions, between the years 2009 to October 2023, Patronage mechanism and its status when the condition of funding, approvals and rejections registered with the versalic portal. From the survey of information of interest to the projects, a critical analysis was carried out based on the reading of graphs generated through the information related to the submissions, together with their characteristics related to the distribution of resources within the Minas Gerais mesoregions covered by the tax waiver of companies in order to understand the motivation for not distributing investments in a broader and more democratic way within the State.