Finance Bill 2023 sailed through the second reading after a charged debate in the National Assembly on Wednesday, June 14, 2023.

176 MPs voted in favour of the Bill while 81 voted against it. There were no abstentions.

Top of the concessions made in the amended Bill is the Housing Levy contribution by employers and employees which has been reduced from 3 to 1.5 per cent.

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

20 per cent VAT on Gaming and Betting has been reduced to 12.5 per cent while the mandatory 20 per cent of the contested amount deposit to Kenya Revenue Authority (KRA) for lodging Tax Appeal has been repealed.

TAX Rental Income has also been reduced from 10 to 7.5 per cent.

However, the Finance Committee retained the 16 per cent proposal on petroleum products.

Here is how the MPs voted for the Bill.

Hon Samuel Chepkonga – YES
Hon. Samuel Atandi – NO
Hon. John Walter Owino (ABSENT)
Hon. Irene Njoki – YES
Hon. Florence Jematia – YES
Hon. Joshua Kandie – YES
Hon. Joseph Kipkoros – YES
Hon. Charles Kamuren –
YES 9. Hon. Nelson Koech – YES
Hon. Innocent Obiri – ABSENT
Hon. Barongo Obadiah – NO
Hon. Alfah Miruka – YES
Hon. Benjamin Langat – YES
Hon. Mrembo Irene Njoki – YES
Hon. Linet Chepkorir – YES
Hon. Richard Cheruiyot – YES
Hon. Richard Yegon – YES
Hon. Charles Onchoke – NO
Hon Wanjala Raphael – NO
Hon. Patrick Kibagendi – NO
Hon. Jack Wamboka – NO
Hon. Komingoi Kibet Kirui – YES
Hon. Catherine Omanyo – ABSENT
Hon. Tindi Mwale – ABSENT
Hon. Joseph Oyula – ABSENT
Hon. Rindikiri Mugambi – YES
Hon. Kirima Moses – YES
Hon. Omar Shimbwa – NO
Hon. Patrick Simiyu – NO
Hon. Paul Kibichii – YES
Hon. Ntwiga Patrick – YES
Hon. Farah Maalim – ABSENT
Hon. Beatrice Elachi – NO
Hon. John Kiarie – YES
Hon. Moses Sirma – YES
Hon. Adan Keynan – YES
Hon. Caroline Ngelechei – YES
Hon Gathiru Mejjadonk Benjamin – YES
Hon. Babu Owino – ABSENT
Hon. Gakuuya James – YES
Hon. Julius Mawathe – NO
Hon. Mark Mwenje – NO
Hon. Pamela Njoki – ABSENT
Hon. Josses Kiptoo Kosgey – YES
Hon. Omboko Milemba – YES
Hon. Johana Ngeno – YES
Hon. Robert Pukose – YES
Hon. Wilberforce Oundo – ABSENT
Hon. Hirbae Said – ABSENT
Hon. Kenneth Kazungu – YES
Hon. Guyo Ali Wario – NO
Hon. Edward Muriu – ABSENT
Hon. Elijah Njore Njoroge – NO
Hon. Gabriel Kagombe – YES
Hon. Elisha Odhiambo – YES
Hon. Robert Gichimu – YES
Hon. Martha Wangari – YES
Hon. Gathoni Wamuchomba – NO
Hon. Peter Kaluma – NO
Hon. Daniel Karitho – YES
Hon. Julius Taitumu – YES
Hon. Mwirigi John Paul – YES
Hon. Abdi Abdi Ali – YES
Hon Bernard Masaka – NO
Hon. Bady Bady Twalib – NO
Hon. George Koimburi – YES
Hon. Wamacukuru James Kamau – YES
Hon. Joshua Kimilu – NO
Hon. Sankaire Leah – YES
Hon. Elijah Memusi – NO
Hon. Nguro Onesmus – YES
Hon. Paul Kahindi – NO
Hon. Hassan Abdi Yusuf – YES
Hon. Njuguna Chege – YES
Hon. Makali John – YES
Hon. Samuel Moroto – YES
Hon. Oscar Sudi – ABSENT
Hon. Andrew Okuome – NO
Hon. Charles Were Ong’ondo – NO
Hon. Robert Mbui – NO
Hon. Korir Adams Kipsanai – YES
Hon. Kipkoech Gideon Kimaiyo – YES
Hon. Beatrice Kemei – YES
Hon. Julius Ruto – ABSENT
Hon. Christopher Aseka – ABSENT
Hon. John Njuguna Wanjiku – YES
Hon. John Waithaka Machua – YES
Hon. Orero Peter Ochieng – YES
Hon. Jessica Mbalu – NO
Hon. Antony Njoroge Wainaina – YES
Hon. Joseph Munyoro – YES
Hon. Ndindi Nyoro – YES
Hon. Kimani Ichung’wah – YES
Hon. Julius Sunkuli – NO
Hon. Gertrude Mbeyu – NO
Hon. Owen Baya – YES
Hon. Ken Chonga – NO
Hon. Nzambia Thaddeus – NO
Hon. Didmus Barasa – YES
Hon. Bisau Moses Kakai – NO
Hon. Gonzi Rai – YES
Hon. Zachary Kwenya – YES
Hon Wanjiku Muhia – YES
Hon. Joseph Cheroro Kimutai – YES
Hon. Hilary Kosgei – YES
Hon. Jane Njeri Maina – YES
Hon. Joseph Gachoki – ABSENT
Hon. Bedzimba Rashid Juma – NO
Hon. Dorice Donya – NO
Hon. Ruth Odinga – NO
Hon. Joshua Odongo Oron – NO
Hon. Shakeel Shabbir – NO
Hon. Rozaah Buyu – SUSPENDED
Hon. Irene Kasalu – ABSENT
Hon. Makali Mulu – NO
Hon. David Mwalika – NO
Hon. Rachael Nyamai – YES
Hon. Edith Nyenze – NO
Hon. Japheth Mokaya – YES
Hon Kibagendi Antony – NO
Hon. Brighton Yegon – YES
Hon. Alfren Kiprono Mutai – YES
Hon. Tanui Joseph Kipkosgei – YES
Hon Maisori Marwa – YES
Hon. Mathias Nyamabe – YES
Hon. Abdulrahman Mohamed Abdi – YES
Hon. Mohamed Abdikader – YES
Hon. Jane Kagiri – YES
Hon. Mwangi Kiunjuri – YES
Hon. Stephen Karani – YES
Hon. Joseph Mburu – YES
Hon. Mishi Mboko – NO
Hon. Innocent Maino – NO
Hon. John Kiragu – YES
Hon. Akuja Protus – YES
Hon. Dick Oyugi – NO
Hon. Nabii Nabwera – NO
Hon. Titus Khamala – ABSENT
Hon. Kareke Mbiuki – YES
Hon. Joyce Kamene – NO
Hon. Rose Museo – NO
Hon. Umulkheir Sheikh – YES
Hon. Abdirahman Hussein Weytan – NO
Hon. Abdul Ibrahim Haro – YES
Hon. Kangogo Bowen – YES
Hon. Timothy Kipchumba – YES
Hon. Naomi Waqo – YES
Hon Joshua Mbithi – YES
Hon. Nebark Muriuki – YES
Hon. Nzioka Erastus – NO
Hon Elizabeth Karambu – YES
Hon. Fatuma Zainab Mohamed – NO
Hon. Zamzam Mohamed – NO
Hon. Jaldesa Guyo Wako – NO
Hon. Feisal Bader – YES
Hon. James Onyango Oyoo – NO
Hon. Kaguchia John Philip – YES
Hon. Peter Salaysa – ABSENT
Hon. Shake Peter Mbogho – NO
Hon. Gideon Mulyungi – NO
Hon. Charles Ngusya – NO
Hon. Esther Passaris – YES
Hon. Jayne Kihara – YES
Hon. Liza Chelule – YES
Hon. David Gikaria – YES
Hon. Samuel Arama – YES
Hon. Geoffrey Ekesa – YES
Hon. Bernard Kitur – YES
Hon. Rebecca Tonkei – YES
Hon. Lemanken Aramat – YES
Hon. Agnes Pareiyo – YES
Hon. Ole Ntutu Kitilai – YES
Hon. Gabriel Koshal Tongoyo – YES
Hon. Emmanuel Wangwe – NO
Hon. Martin Peters Owino – NO
Hon. George Macharia Kariuki – YES
Hon. Charity Kathambi – YES
Hon. Dawood Rahim – YES
Hon Joash Nyamache – YES
Hon Aduma Owuor – NO
Hon. Faith Gitau – YES
Hon. Jared Okelo – NO
Hon. Tom Mboya Odege – NO
Hon. Rahab Mukami Wachira – YES
Hon. Duncan Mathenge – YES
Hon. Michael Mwangi Muchira – YES
Hon. David Njuguna – YES
Hon. Michael Wambugu – YES
Hon. David Losiakou – NO
Hon. Anthony Kenga – YES
Hon. Lilian Gogo – NO
Hon. Otiende Amollo – ABSENT
Hon. Paul Kibet Chebor – YES
Hon. Augustine Kamande Mwafrika – YES
Hon. TJ Kajwang – SUSPENDED
Hon. Simon King’ara – YES
Hon. Clement Sloya – YES
Hon. Caleb Amisi – NO
Hon. Dido Ali Rasso – YES
Hon Pauline Lenguris – YES
Hon. Jackson Lekumontare – YES
Hon. Dominic Letipita – YES
Hon. Naisula Lesuuda – NO
Hon. James Nyikal – NO
Hon. Fredrick Lusuli – YES
Hon. Christine Ombaka – NO
Hon. Peter Lochakapong – YES
Hon. Kipsang Kemei – YES
Hon. John Waluke – YES
Hon. Francis Kipyegon – YES
Hon. Shadrack Mwiti – YES
Hon. Sylvanus Osoro – YES
Hon. Amos Mwago – NO
Hon. Millie Odhiambo – SUSPENDED
Hon. Caroli Omondi – YES
Hon. Samuel Kinuthia – YES
Hon. Junet Mohamed – NO
Hon. Peter Masara – NO
Hon. Amina Dika Abdullahi – YES
Hon. John Okano Bwire – NO
Hon. Edward Kaunya – NO
Hon. Mary Emaase – YES
Hon. Geoffrey Wandeto – YES
Hon. George Murugara – ABSENT
Hon. Alice Wambui Ng’ang’a – YES
Hon. Kassait Kamket – YES
Hon. Lawrence Buuri – YES
Hon. John Kanyuithia – YES
Hon. Julius Melly – YES
Hon. John Murumba – YES
Hon. Lilian Chebet Siyoi – YES
Hon. Janet Sitienei – YES
Hon. Cecilia Asinyen – YES
Hon. Joseph Namwar – YES
Hon. Nicholas Ngikolong – YES
Hon. Daniel Nanok – YES
Hon. David Ouma Ochieng – YES
Hon. Opiyo Wandayi – NO
Hon. Kivai Kagesi – YES
Hon. Beatrice Adagala – YES
Hon. Hamis Chome Abdi – ABSENT
Hon. Adow Mohamed Aden – YES
Hon. Martin Pepela – YES
Hon. Daniel Wanyama – YES
Hon. Stephen Mogaka – YES
Hon. Rael Chepkemoi – YES
Hon. Timothy Wanyonyi – NO
Hon. Danson Mwashako – NO
Hon. Robert Ngui Basil – NO
Hon. Khalif Ali – YES
Hon. Sabina Chege – SUSPENDED
Hon. Joseph Hamisi – YES
Hon. Zulekha Harun – YES
Hon. Dorothy Muthoni – YES
Hon. Joseph Wainaina Iraya – YES
Hon. Jackson Kipkemoi – YES
Hon. Teresia Wanjiru Mwangi – YES
Hon. Abubakar Ahmed Talib – YES