Generally, more weight is given to strict protection areas. A similar mechanism, based on the redistribution of income-related federal taxes to the states based on protected areas, has been under discussion in Congress for years. For some municipalities with high protected area coverage, the revenue from ICMS-E amounts to a significant share of the municipal budget.12 It is possible, though not necessary, to use the ICMS-E revenue to finance expenditure in protected areas or for environmental purposes more generally.