Despite the escalation of Israeli attacks since the beginning of 2024, the Lebanese legislative landscape has witnessed a dearth of initiatives aimed at addressing the repercussions of the aggression and supporting the affected population. Efforts have been limited to just three law drafts, submitted separately by MPs Paula Yacobian and Elias Jradeh. On February 13, Yacobian submitted a law draft exempting owners of damaged cars and vehicles from associated fees. The draft also included provisions of the “Reconstruction of Buildings Demolished by the Israeli Aggression on Lebanon in 2006” law to buildings destroyed in the recent aggression. Recognizing that the damage and effects of the Israeli attacks far exceed the issues addressed by the aforementioned draft, Yacobian submitted a second, more detailed one on March 26. This draft focuses primarily on amendments to the Income Tax Law and the Transfer Tax Law, while also addressing the reconstruction of heritage buildings. On March 4, MP Elias Jradeh submitted a law draft proposing tax exemptions for taxpayers in the South of Lebanon. This commentary provides an overview of the three proposals and details the key measures proposed in the accompanying tables. It highlights their limitations in establishing an alternative framework for recovery from this aggression and demonstrates the absence of a comprehensive vision and framework that could form the basis for the recovery of the affected people and areas.
Read the full commentary in Arabic.