Written By | Staff Writer
The two Bills were passed during plenary after Members of Parliament considered committee reports, minority reports and the President's recommendations before adopting them at Third Reading.
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PARLIAMENT
Parliament has passed the Income Tax (Amendment) Bill, 2026 and the Excise Duty (Amendment) Bill, 2026, following fresh debate after both pieces of legislation were returned by President Yoweri Museveni for reconsideration.
The two Bills were passed during plenary after Members of Parliament considered committee reports, minority reports and the President's recommendations before adopting them at Third Reading.
Income Tax Bill Passed
The House adopted the Income Tax (Amendment) Bill, 2026 after resolving issues raised by the President, particularly regarding the proposed withholding tax exemption for land-based casinos.
The Bill had earlier been referred back to Parliament under the constitutional provisions that allow the President to return legislation for reconsideration.
Following debate, Members approved the amended Bill, which now proceeds to the next stage of the legislative process.
Excise Duty Bill Reconsidered
Parliament also reconsidered the Excise Duty (Amendment) Bill, 2026, after it was returned by the President in accordance with Article 91(3)(b) of the Constitution and Rule 149 of the Rules of Procedure.
The motion for reconsideration was moved by the Minister of Finance, Planning and Economic Development.
Minority Reports Presented
During the debate, Nyendo-Mukungwe MP Lubowa Ssebina Gyaviira presented a minority report outlining the views of Members who disagreed with recommendations contained in the majority report of the Finance Committee.
A second minority report was presented by Mbale City Industrial Division MP Karim Masaba, who offered an alternative position on aspects of the proposed legislation.
Masaba supported the President's proposal to retain the 2.5 percent excise duty on plastics, but opposed the committee's proposed definition of plastics, arguing that the broader definition would expand exemptions and reduce anticipated government revenue.
House Adopts Excise Duty Bill
Members debated the majority report alongside the two minority reports before voting on the recommendations.
The House subsequently passed the Excise Duty (Amendment) Bill, 2026 at Third Reading, completing Parliament's reconsideration of the legislation.
Both Bills will now proceed to the next stage of the law-making process in accordance with the Constitution.
