The holiday honeymoon is over. The National Assembly (NASS) resumes plenary today in Abuja, walking straight into a political firestorm. Top of the agenda is a trifecta of explosive issues: the controversial tax reform laws, the delayed 2026 budget, and a constitutional review process that threatens to rewrite the rules of engagement for the Federation.

Lawmakers return from their Christmas recess to a chamber still mourning the death of Senator Godiya Akwashiki, but there will be little time for grief. The legislative calendar is jammed, and the pressure from the Presidency to rubber-stamp the fiscal agenda is immense. However, a growing rebellion within the ranks, particularly over the "discrepancies" in the gazetted tax laws versus what was passed, promises a chaotic session.

The Tax Law Scandal

The ghost of the Christmas Eve passage of the tax bills haunts the chamber. Rep. Abdulsamad Dasuki’s allegation—that the laws signed by the President differ from the ones passed by the House—has morphed into a full-blown credibility crisis. The House Minority Caucus is demanding answers, and the executive’s attempt to fast-track the implementation of the Nigeria Tax Act 2025 is facing stiff resistance. "We cannot legislate by deceit," a visibly angry opposition member told reporters. "If the text was altered, it is not law; it is fraud."

• The Budget Quagmire: Looming large is the absence of a passed 2026 Appropriation Bill. The Federal Government is currently operating on a chaotic mix of the extended 2025 budget and supplementary appropriations. President Tinubu’s proposal to consolidate the fiscal cycles has been met with skepticism by economists who warn it signals a breakdown in fiscal discipline. NASS must now race against time to pass a budget that is already months late.
• Constitution Review: Amidst the economic noise, the silent engine of the Constitution Review Committee is revving up. Proposals for state police, devolution of powers, and electoral reforms are on the table. But with the 2027 elections already casting a shadow, many fear the review will be hijacked for political expediency rather than national interest.

A Rubber Stamp or a Check?

As the gavel comes down today, the 10th Assembly faces a test of its independence. Will it continue to be viewed as a "Rubber Stamp" for the Tinubu administration, or will it find its voice to question the tax irregularities and the budgetary delays? The Nigerian people, squeezed by inflation and cynical of the political class, are watching closely.