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{
"id": 1585902,
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"type": "speech",
"speaker_name": "Hon. David Ochieng’",
"speaker_title": "The Temporary Chairman",
"speaker": null,
"content": " Thank you."
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{
"id": 1585903,
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"content": "(Question, that the word to be inserted be inserted, put and agreed to)"
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"content": "(Clause 29 as amended agreed to) New Clause 5A"
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"type": "speech",
"speaker_name": "Hon. David Ochieng’",
"speaker_title": "The Temporary Chairman",
"speaker": null,
"content": "THAT, the Bill be amended by inserting the following new clause immediately after Clause 5- Repeal of Section 12D of"
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{
"id": 1585906,
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"speaker_name": "",
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"speaker": null,
"content": "5A."
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{
"id": 1585907,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1585907/?format=api",
"text_counter": 314,
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"speaker_name": "",
"speaker_title": "",
"speaker": null,
"content": "Section 12D of the Income Tax Act is Cap.470. repealed."
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"content": "(The new clause was read a First Time)"
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"type": "speech",
"speaker_name": "Hon. David Ochieng’",
"speaker_title": "The Temporary Chairman",
"speaker": null,
"content": " Hon. Chairman, we have two new clauses. You are moving new clause 5A for Second Reading."
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"type": "speech",
"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": " Hon. Temporary Chairman, I beg to move that New Clause 5A be now read a Second Time."
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"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": "This amendment proposes to repeal Section 12(d) of the Income Tax Act. As you may recall, in the Finance Act of 2023, we passed a law providing for minimum tax. However, the courts have since declared minimum tax unconstitutional. Therefore, this amendment seeks to delete that particular provision."
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