Persons who, in the last 2 years prior to the child's birth, have earned for at least 12 months income from salaries and salary assimilated income, income from independent activities, income from intellectual property rights, income from agricultural, forestry, and fisheries activities, subject to income tax according to the provisions of Law no. 227/2015 regarding the Fiscal Code, with subsequent amendments and completions, hereinafter referred to as taxable income, benefit from the insertion incentive for raising a child up to 2 years old, or 3 years old in the case of a child with disabilities, provided that taxable income is earned.