{"id":1587236,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1587236/?format=json","text_counter":318,"type":"speech","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."}