By Plenary Sessions: Maris Lauri

The main opponents are Isamaa and the Centre Party, who are sharply criticized for both the content of the draft bill and their procedural conduct. The opposition is accused of demagoguery, submitting an ill-conceived bill purely for "point-scoring," and refusing substantive cooperation regarding earlier amendments. Isamaa’s desire to extend the performance-based budget to constitutional institutions is also criticized, a move that caused "a slight stir" in the committee.

The stance towards the opposition is strongly critical, accusing them of irresponsibly denying the budget deficit and terrifying the public (specifically regarding pensions). The speaker sharply criticizes the opposition’s worldview, which appears to despise entrepreneurs and the middle class, and faults them for the lack of substantive debate and for acting like buffoons. He suggests that the hostile eastern neighbor is applauding their fear-mongering.

The main opponent is the Isamaa faction, which is sharply criticized for demagoguery, intimidation, and procedural errors. Isamaa is accused of submitting improper amendments and attempting to replace the security tax bill with the income tax 'hump' bill. The speaker calls the opponent's conduct disrespectful and recalls Isamaa's previous "most foolish tax decisions" (the tax exemption for land under one's home and the progressive income tax).