In a charged debate at the National Assembly on Wednesday, the contentious Finance Bill 2023 managed to sail through the second reading, marking a significant development in Kenya's economic landscape.

The Bill, which had been the subject of intense scrutiny and heated discussions, garnered 176 votes in favour while 81 MPs voted against it. Notably, there were no abstentions recorded.

The National Assembly Majority Leader, Kimani Ichung'wah, played a pivotal role in defending the controversial Bill, despite facing strong opposition from MPs allied to the Azimio la Umoja - One Kenya coalition.

Despite the strong opposition, the Azimio coalition members were instructed to reject the bill entirely, disregarding the concessions made by the Kenya Kwanza counterparts.

Among the notable concessions in the amended Finance Bill is the reduction of the Housing Levy contribution by employers and employees, which has been reduced from 3 per cent to 1.5 per cent.

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The Finance Committee also lowered the withholding tax for Digital Content Creation from 15 per cent to 5 per cent.

Additionally, the VAT on Gaming and Betting decreased from 20 per cent to 12.5 per cent, while the mandatory 20 per cent deposit for lodging Tax Appeal to Kenya Revenue Authority (KRA) was repealed.

The amendments also saw a reduction in the TAX Rental Income, from 10 per cent to 7.5 per cent. However, the Finance Committee retained the proposal to impose a 16 per cent tax on petroleum products.

To shed light on the voting pattern, below is a comprehensive list of Members of Parliament (MPs) and their voting stance on the Finance Bill 2023:

1. Hon. Abdi Abdi Ali - YES

2. Hon. Abdul Ibrahim Haro - YES

3. Hon. Abdulrahman Mohamed Abdi - YES

4. Hon. Abubakar Ahmed Talib - YES

5. Hon. Adan Keynan - YES

6. Hon. Adow Mohamed Aden - YES

7. Hon. Agnes Pareiyo - YES

8. Hon. Akuja Protus - YES

9. Hon. Alfah Miruka - YES

10. Hon. Alfren Kiprono Mutai - YES

11. Hon. Alice Wambui Ng'ang'a - YES

12. Hon. Amina Dika Abdullahi - YES

13. Hon. Anthony Kenga - YES

14. Hon. Antony Njoroge Wainaina - YES

15. Hon. Augustine Kamande Mwafrika - YES

16. Hon. Beatrice Adagala - YES

17. Hon. Beatrice Kemei - YES

18. Hon. Benjamin Langat - YES

19. Hon. Bernard Kitur - YES

20. Hon. Brighton Yegon - YES

21. Hon. Caroli Omondi - YES

22. Hon. Caroline Ngelechei - YES

23. Hon. Cecilia Asinyen - YES

24. Hon. Charity Kathambi - YES

25. Hon. Charles Kamuren – YES

26. Hon. Clement Sloya - YES

27. Hon. Daniel Karitho - YES

28. Hon. Daniel Nanok - YES

29. Hon. Daniel Wanyama - YES

30. Hon. David Gikaria - YES

31. Hon. David Njuguna - YES

32. Hon. David Ouma Ochieng - YES

33. Hon. Dawood Rahim - YES

34. Hon. Didmus Barasa - YES

35. Hon. Dido Ali Rasso - YES

36. Hon. Dominic Letipita - YES

37. Hon. Dorothy Muthoni - YES

38. Hon. Duncan Mathenge - YES

39. Hon. Edwin Michuki Mugo - YES

40. Hon. Elisha Odhiambo - YES

41. Hon. Elizabeth Karambu - YES

42. Hon. Eric Mwangi Kahugu - YES

43. Hon. Esther Passaris - YES

44. Hon. Faith Gitau - YES

45. Hon. Feisal Bader - YES

46. Hon. Florence Jematia - YES

47. Hon. Francis Kipyegon - YES

48. Hon. Fredrick Lusuli - YES

49. Hon. Gabriel Kagombe - YES

50. Hon. Gabriel Koshal Tongoyo - YES

51. Hon. Gakuuya James - YES

52. Hon. Gathiru Mejjadonk Benjamin - YES

53. Hon. Geoffrey Ekesa - YES

54. Hon. Geoffrey Kariuki - YES

55. Hon. Geoffrey Wandeto - YES

56. Hon. George Koimburi - YES

57. Hon. George Macharia Kariuki - YES

58. Hon. Gonzi Rai - YES

59. Hon. Hassan Abdi Yusuf - YES

60. Hon. Hilary Kosgei - YES

61. Hon. Irene Njoki - YES

62. Hon. Jackson Kipkemoi - YES

63. Hon. Jackson Lekumontare - YES

64. Hon. Jane Kagiri - YES

65. Hon. Jane Njeri Maina - YES

66. Hon. Janet Sitienei - YES

67. Hon. Japheth Mokaya - YES

68. Hon. Jayne Kihara - YES

69. Hon. Joash Nyamache - YES

70. Hon. Johana Ngeno - YES

71. Hon. John Kanyuithia - YES

72. Hon. John Kiarie - YES

73. Hon. John Kiragu - YES

74. Hon. John Murumba - YES

75. Hon. John Njuguna Wanjiku - YES

76. Hon. John Waithaka Machua - YES

77. Hon. John Waluke - YES

78. Hon. Joseph Cheroro Kimutai - YES

79. Hon. Joseph Hamisi - YES

80. Hon. Joseph Kipkoros - YES

81. Hon. Joseph Mburu - YES

82. Hon. Joseph Munyoro - YES

83. Hon. Joseph Namwar - YES

84. Hon. Joseph Wainaina Iraya - YES

85. Hon. Joshua Kandie - YES

86. Hon. Joshua Mbithi - YES

87. Hon. Josses Kiptoo Kosgey - YES

88. Hon. Julius Melly - YES

89. Hon. Julius Taitumu - YES

90. Hon. Kaguchia John Philip - YES

91. Hon. Kangogo Bowen - YES

92. Hon. Kareke Mbiuki - YES

93. Hon. Kassait Kamket - YES

94. Hon. Kenneth Kazungu - YES

95. Hon. Khalif Ali - YES

96. Hon. Kimani Ichung'wah - YES

97. Hon. Kipkoech Gideon Kimaiyo - YES

98. Hon. Kipsang Kemei - YES

99. Hon. Kirima Moses - YES

100. Hon. Kivai Kagesi - YES

101. Hon. Komingoi Kibet Kirui - YES

102. Hon. Korir Adams Kipsanai - YES

103. Hon. Lawrence Buuri - YES

104. Hon. Lemanken Aramat - YES

105. Hon. Lilian Chebet Siyoi - YES

106. Hon. Linet Chepkorir - YES

107. Hon. Liza Chelule - YES

108. Hon. Maisori Marwa - YES

109. Hon. Makali John - YES

110. Hon. Martha Wangari - YES

111. Hon. Martin Pepela - YES

112. Hon. Mary Emaase - YES

113. Hon. Mathias Nyamabe - YES

114. Hon. Michael Mwangi Muchira - YES

115. Hon. Michael Wambugu - YES

116. Hon. Mohamed Abdikader - YES

117. Hon. Moses Sirma - YES

118. Hon. Mrembo Irene Njoki - YES

119. Hon. Mwangi Kiunjuri - YES

120. Hon. Mwirigi John Paul - YES

121. Hon. Naomi Waqo - YES

122. Hon. Ndindi Nyoro - YES

123. Hon. Nebark Muriuki - YES

124. Hon. Nelson Koech - YES

125. Hon. Nguro Onesmus - YES

126. Hon. Nicholas Ngikolong - YES

127. Hon. Njuguna Chege - YES

128. Hon. Ntwiga Patrick - YES

129. Hon. Ole Ntutu Kitilai - YES

130. Hon. Omboko Milemba - YES

131. Hon. Orero Peter Ochieng - YES

132. Hon. Owen Baya - YES

133. Hon. Paul Kibet Chebor - YES

134. Hon. Paul Kibichii - YES

135. Hon. Pauline Lenguris - YES

136. Hon. Peter Lochakapong - YES

137. Hon. Rachael Nyamai - YES

138. Hon. Rael Chepkemoi - YES

139. Hon. Rahab Mukami Wachira - YES

140. Hon. Rebecca Tonkei - YES

141. Hon. Richard Cheruiyot - YES

142. Hon. Richard Yegon - YES

143. Hon. Rindikiri Mugambi - YES

144. Hon. Robert Gichimu - YES

145. Hon. Robert Pukose - YES

146. Hon. Samuel Arama - YES

147. Hon. Samuel Chepkonga - YES

148. Hon. Samuel Kinuthia - YES

149. Hon. Samuel Moroto - YES

150. Hon. Sankaire Leah - YES

151. Hon. Shadrack Mwiti - YES

152. Hon. Simon King'ara - YES

153. Hon. Stephen Karani - YES

154. Hon. Stephen Mogaka - YES

155. Hon. Sylvanus Osoro - YES

156. Hon. Tanui Joseph Kipkosgei - YES

157. Hon. Teresia Wanjiru Mwangi - YES

158. Hon. Timothy Kipchumba - YES

159. Hon. Umulkheir Sheikh - YES

160. Hon. Wamacukuru James Kamau - YES

161. Hon. Wanjiku Muhia - YES

162. Hon. Zachary Kwenya - YES

163. Hon. Zulekha Harun – YES

164. Hon. Abdirahman Hussein Weytan - NO

165. Hon. Aduma Owuor - NO

166. Hon. Amos Mwago - NO

167. Hon. Andrew Okuome - NO

168. Hon. Anthony Oluoch - NO

169. Hon. Bady Bady Twalib - NO

170. Hon. Barongo Obadiah - NO

171. Hon. Beatrice Elachi - NO

172. Hon. Bedzimba Rashid Juma - NO

173. Hon. Bernard Masaka - NO

174. Hon. Bisau Moses Kakai - NO

175. Hon. Caleb Amisi - NO

176. Hon. Charles Ngusya - NO

177. Hon. Charles Onchoke - NO

178. Hon. Charles Were Ong'ondo - NO

179. Hon. Christine Ombaka - NO

180. Hon. Danson Mwashako - NO

181. Hon. David Losiakou - NO

182. Hon. David Mwalika - NO

183. Hon. Dick Oyugi - NO

184. Hon. Dorice Donya - NO

185. Hon. Edith Nyenze - NO

186. Hon. Edward Kaunya - NO

187. Hon. Elijah Memusi - NO

188. Hon. Elijah Njore Njoroge - NO

189. Hon. Emmanuel Wangwe - NO

190. Hon. Fatuma Zainab Mohamed - NO

191. Hon. Gathoni Wamuchomba - NO

192. Hon. Gertrude Mbeyu - NO

193. Hon. Gideon Mulyungi - NO

194. Hon. Guyo Ali Wario - NO

195. Hon. Innocent Maino - NO

196. Hon. Jack Wamboka - NO

197. Hon. Jaldesa Guyo Wako - NO

198. Hon. James Nyikal - NO

199. Hon. James Onyango Oyoo - NO

200. Hon. Jared Okelo - NO

201. Hon. Jessica Mbalu - NO

202. Hon. John Okano Bwire - NO

203. Hon. Joshua Kimilu - NO

204. Hon. Joshua Odongo Oron - NO

205. Hon. Joyce Kamene - NO

206. Hon. Julius Mawathe - NO

207. Hon. Julius Sunkuli - NO

208. Hon. Junet Mohamed - NO

209. Hon. Ken Chonga - NO

210. Hon. Kibagendi Antony - NO

211. Hon. Lilian Gogo - NO

212. Hon. Makali Mulu - NO

213. Hon. Mark Mwenje - NO

214. Hon. Martin Peters Owino - NO

215. Hon. Mishi Mboko - NO

216. Hon. Nabii Nabwera - NO

217. Hon. Naisula Lesuuda - NO

218. Hon. Nzambia Thaddeus - NO

219. Hon. Nzioka Erastus - NO

220. Hon. Omar Shimbwa - NO

221. Hon. Opiyo Wandayi - NO

222. Hon. Patrick Kibagendi - NO

223. Hon. Patrick Simiyu - NO

224. Hon. Paul Kahindi - NO

225. Hon. Peter Kaluma - NO

226. Hon. Peter Masara - NO

227. Hon. Robert Mbui - NO

228. Hon. Robert Ngui Basil - NO

229. Hon. Rose Museo - NO

230. Hon. Ruth Odinga - NO

231. Hon. Samuel Atandi - NO

232. Hon. Shake Peter Mbogho - NO

233. Hon. Shakeel Shabbir - NO

234. Hon. Timothy Wanyonyi - NO

235. Hon. Tom Mboya Odege - NO

236. Hon. Wanjala Raphael - NO

237. Hon. Zamzam Mohamed – NO

238. Hon. Babu Owino - ABSENT

239. Hon. Catherine Omanyo - ABSENT

240. Hon. Christopher Aseka - ABSENT

241. Hon. Edward Muriu - ABSENT

242. Hon. Farah Maalim - ABSENT

243. Hon. George Murugara - ABSENT

244. Hon. Hamis Chome Abdi - ABSENT

245. Hon. Hirbae Said - ABSENT

246. Hon. Innocent Obiri - ABSENT

247. Hon. Irene Kasalu – ABSENT

248. Hon. John Walter Owino- ABSENT

249. Hon. Joseph Gachoki - ABSENT

250. Hon. Joseph Oyula - ABSENT

251. Hon. Julius Ruto - ABSENT

252. Hon. King'ola Makau - ABSENT

253. Hon. Oscar Sudi - ABSENT

254. Hon. Otiende Amollo - ABSENT

255. Hon. Pamela Njoki - ABSENT

256. Hon. Peter Nabulindo - ABSENT

257. Hon. Peter Salaysa - ABSENT

258. Hon. Stephen Mule - ABSENT

259. Hon. Tindi Mwale - ABSENT

260. Hon. Titus Khamala - ABSENT

261. Hon. Wilberforce Oundo – ABSENT

262. Hon. Millie Odhiambo - SUSPENDED

263. Hon. Rozaah Buyu - SUSPENDED

264. Hon. Sabina Chege - SUSPENDED

265. Hon. TJ Kajwang - SUSPENDED

With the Finance Bill 2023 successfully passing the second reading, it moves one step closer to becoming law.

The bill will now proceed to the committee stage for further deliberation and possible amendments.

The outcome of this highly debated legislation will undoubtedly have a significant impact on the country's fiscal landscape and its citizens.