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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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            "content": "(Question, that the new clause be read a Second Time, proposed)"
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            "type": "speech",
            "speaker_name": "Hon. David Ochieng’",
            "speaker_title": "The Temporary Chairman",
            "speaker": null,
            "content": "Hon. Makali Mulu."
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            "speaker_name": "Kitui Central, WDM",
            "speaker_title": "Hon. (Dr) Makali Mulu",
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            "content": " Hon. Temporary Chairman, I wish the Chairperson would provide more details regarding his comment that the courts have declared it unconstitutional. Is it leading to discrimination? What is the issue? The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor."
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            "type": "speech",
            "speaker_name": "Hon. David Ochieng’",
            "speaker_title": "The Temporary Chairman",
            "speaker": null,
            "content": " Hon. Chairman."
        },
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            "type": "speech",
            "speaker_name": "Molo, UDA",
            "speaker_title": "Hon. Kuria Kimani",
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            "content": " Thank you, Hon. Temporary Chairman. Section 12(d)(1) and (1a) of the Income Tax Act of 2023 provided for minimum tax. However, that particular proposal was challenged in our courts. It was said that you cannot tax a loss and for you to pay tax in Kenya, you must have derived an income from a particular activity. Therefore, requiring businesses to pay minimum tax would mean they are required to pay tax whether or not they derived income in Kenya. It is because of that merit that the courts declared it unconstitutional."
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            "speaker_name": "Molo, UDA",
            "speaker_title": "Hon. Kuria Kimani",
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            "content": "Hon. Temporary Chairman, it is also important to note that the ruling was not challenged. Therefore, continuing to have Section 12(d) in our books is senseless, necessitating the move to repeal that section of the Income Tax Act."
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            "speaker_name": "Hon. David Ochieng’",
            "speaker_title": "The Temporary Chairman",
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            "content": " That makes a lot of sense."
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            "content": "(Question, that the new clause be read a Second Time, put and agreed to)"
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            "speaker": null,
            "content": "(Question, that the new clause be added to the Bill, put and agreed to)"
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