Nominated Senator Crystal Asige has formally raised objections to several clauses in the draft Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026, which seek to operationalise tax relief for disabled Kenyans.

Her primary concern is Regulation 10(2), which proposes a tiered exemption system based on the severity of a disability, a structure she says could disadvantage those classified with milder impairments.

Asige also contested a Ksh1,000 processing fee slated for parents or guardians applying for exemptions on behalf of severely disabled persons, arguing that the fee conflicts with the Persons with Disabilities Act, 2025, which she claims abolished such charges.

The draft further mandates a five‑year reassessment for individuals with permanent disabilities, a requirement the senator deemed inappropriate because permanent conditions, by definition, do not change over such intervals.

KRA clarified that the regulations are intended to formalise procedures for tax exemptions already prescribed by the 2025 Act, including a provision for one parent or guardian caring for a child with a certified severe disability who cannot meet basic needs.

The senator highlighted that the draft fails to address families where both parents share caregiving duties or households with multiple disabled children, potentially leaving them without adequate relief.

KRA has opened a public consultation period for the draft rules, inviting stakeholders to submit comments by 24 November 2026.

Following the consultation, Senator Asige said she will file formal interventions to challenge any provisions she believes breach the constitutional rights of persons with disabilities.