First Reading of the Bill on Amendments to the Income Tax Act (102 SE)
Session: 15th Riigikogu, 3rd sitting, plenary session
Date: 2024-01-17 17:01
Participating Politicians:
Total Speeches: 15
Membership: 15
Agenda Duration: 13m
AI Summaries: 15/15 Speeches (100.0%)
Analysis: Structured Analysis
Politicians Speaking Time
Politicians
Analysis
Summary
The agenda item was the first reading of Draft Act 102 on amendments to the Income Tax Act, initiated by Riigikogu members Kert Kingo, Kalle Grünthal, and Martin Helme. The initiator of the draft act, Kert Kingo, introduced the proposal, which aimed to reduce the income tax rate taxable on the income of natural persons and non-residents from 20% to 18.8%. Kingo explained that this was one of many similar alternatives through which the opposition hoped to find a version acceptable to the coalition for reducing the tax burden. During the round of questions, Anastassia Kovalenko-Kõlvart inquired why so many similar draft acts had been submitted and which one the coalition would be most likely to support. Kingo responded that the coalition has demonstrated that they disregard the opposition's proposals, regardless of the tax rate offered. Following a brief recess called by the chairman, the position of the lead committee (the Finance Committee) was presented by its chair, Annely Akkermann, who proposed rejecting the draft act because the government did not support it. After the ensuing debate, the lead committee's proposal was put to a vote. The draft act was rejected during the first reading with 55 votes in favor and was dropped from the proceedings.
Decisions Made 1
Bill 102 was rejected during the first reading by 55 votes and consequently fell out of the legislative process.
Aseesimees Toomas Kivimägi
AI Summary
The first reading of Bill 102, the draft Act amending the Income Tax Act, initiated under the fourth item on the Riigikogu’s agenda. The presentation will be given by Riigikogu member Kert Kingo.
Kert Kingo
AI Summary
Kert Kingo stated that on May 10, 2023, they submitted a draft bill to amend the wording of the Income Tax Act, aiming to reduce the taxable income tax rate for natural persons and non-residents from 20% to 18.8%.
Aseesimees Toomas Kivimägi
AI Summary
You have at least one question, and Anastassia Kovalenko-Kõlvart has been asked to pose it.

Anastassia Kovalenko-Kõlvart
Profiling Eesti Keskerakonna fraktsioonAI Summary
The rapporteur requested that they highlight the best income tax rate and the best draft bill from among the 30 similar income tax law amendments, noting that the coalition had previously voted them down due to the large number of similar proposals.
Kert Kingo
AI Summary
Kert Kingo stated that all the draft legislation was voted down in the committee, and all these different percentages are indeed the various alternatives. They had hoped that the coalition would find at least one option acceptable, but the coalition has clearly demonstrated that it doesn't matter what the figure is—the opposition is simply being disregarded. And sadly, nothing depends on her recommendation—anything below 20% would be perfectly suitable for us.
Aseesimees Toomas Kivimägi
AI Summary
He thanked them and stated that there were no further questions.
Kert Kingo
AI Summary
He mentions that there is one question left.
Aseesimees Toomas Kivimägi
AI Summary
The statement is an explicit apology directed at Lauri Laats.

Lauri Laats
Profiling Eesti Keskerakonna fraktsioonAI Summary
Lauri Laats asks a question regarding the stepped, or progressive, income tax: how it is viewed and whether its implementation would be fair.
Kert Kingo
AI Summary
We are currently presenting Draft Bill 102, and this question is not directly related to that topic.
Aseesimees Toomas Kivimägi
AI Summary
Riigikogu Vice-President Toomas Kivimägi announced that the questioning period was over, called upon Annely Akkermann, Chairman of the Finance Committee, and noted that the list was long and preparation might take longer than he had expected, subsequently declaring a five-minute recess by the presiding officer.
Aseesimees Toomas Kivimägi
AI Summary
The recess has ended, and we shall continue the plenary session. I now invite the Chairman of the Finance Committee, Annely Akkermann, to the Riigikogu rostrum as the rapporteur.

Annely Akkermann
Profiling Eesti Reformierakonna fraktsioonAI Summary
The Committee discussed Bill 102 concerning amendments to the Income Tax Act. It was decided to reject the bill, and the government does not support it. Siim Pohlak presented the bill, but the committee had no questions for the initiators of the bill, and over ten similar bills were submitted on the same day.
Aseesimees Toomas Kivimägi
AI Summary
The purpose of this address is to announce the opening and closing of the debate, and that the lead committee recommends rejecting Bill 102 at its first reading and putting the matter to a vote.
Aseesimees Toomas Kivimägi
AI Summary
Fifty-five members of the Riigikogu voted in favor of this proposal, 18 were against, and there were 0 abstentions; Bill 102 has been rejected during the first reading and is dropped from the proceedings.