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"content": "This tax measure will ensure equity and fairness in the tobacco industry and prevent job losses in this sector. Hon. Speaker, as you are aware, our country has faced challenging times as a result of drought. The Government has put in place measures to ensure that the impact of this disaster on the people of Kenya is alleviated. In addition, I propose to amend the Income Tax Act to allow a deduction for expenditure incurred on donations for the alleviation of distress during national disaster as declared by the President. Such donations should be channelled through the Kenya Red Cross, a county government or any other institution responsible for national disaster. Considering the hardship and the suffering associated with the recently declared national disaster as a result of the widespread drought in the country, white maize will be imported on a tax-free basis for a period of four months."
}