HC Bill 28-6 — Salary Reform Act of 2026
An Act to reform salary pay for state organs and subnational government heads, correctly identify and abolish non-productive jobs, sensibly encourage the masses to earn according to their productivity, provide the masses with a gift often provided by revisionists, a Universal Basic Income of 82.70 SL biweekly, and bring the Civil Code and Constitution into conformity with existing Imperial Orders by codifying the reformed judiciary, the Caesarevich of Totemia, and the Great Seal of the Second Totemian Empire, together with other established state symbols, national observances, and Imperial honours, and establish centralized tax custody and intergovernmental property-tax administration, regulate compensation within non-Imperial governmental entities, prevent payroll overdrafts, and provide for recovery and punishment of excessive public compensation. This Act may also be called The Boujee Act.
Introduced: 2026-09-28T00:00:00.000Z
Canonical: /parliament/bills/25
Contents: /parliament/bills/25/contents

=== FULL BILL TEXT (verbatim) ===
Salary Reform Act of 2026
Introduced By: Nuxart (The Birthday Party)
Date: September 28th, 2026
Be it enacted by the Emperor’s most Excellent Imperial Majesty, by and with the advice and consent of the Lords and Commons, in this present Parliament assembled, and by the authority of the same, as follows:
LONG TITLE OF THE BILL
An Act to reform salary pay for state organs and subnational government heads, correctly identify and abolish non-productive jobs, sensibly encourage the masses to earn according to their productivity, provide the masses with a gift often provided by revisionists, a Universal Basic Income of 82.70 SL biweekly, and bring the Civil Code and Constitution into conformity with existing Imperial Orders by codifying the reformed judiciary, the Caesarevich of Totemia, and the Great Seal of the Second Totemian Empire, together with other established state symbols, national observances, and Imperial honours, and establish centralized tax custody and intergovernmental property-tax administration, regulate compensation within non-Imperial governmental entities, prevent payroll overdrafts, and provide for recovery and punishment of excessive public compensation. This Act may also be called The Boujee Act.
STATEMENT FROM NUXART
Only through productivity will there be pay for the masses.
It is hereby established that all non-state-organ positions covered by this Act shall be abolished, and their pay shall go to 0 SL.
While I do believe these positions are inherent to the very fabric of society and represent some of its most beneficial skills, it is known and observed that, due to the lack of proper screening and auditing, many, if not all, of those who currently hold these positions are being paid while producing nothing, as no meaningful work is actually being done.
Instead, we shall reward productivity. The private sector may deal with such work, those wishing to serve the government may enter the recently reformed state organs where they shall be properly screened and audited, or the Totemian Empire may contract for their services and pay them according to their productive output.
If one wishes to be paid, there must be a productive effort. If this cannot be met in the private sector, then one should try it within the state organs.
As for our service members, they shall instead have their pay grades per rank established through the Ministry of Defense and approved by the Ministry of Finance, unless Parliament or the Emperor establishes the controlling pay grades.
A revisionist gift shall be provided for all the troubles.
CHAPTER 1 – SALARY ADJUSTMENTS
Article 1: Caesarevich of Totemia
The Caesarevich of Totemia shall receive 26,280 SL in accordance with the Central Payroll Service.
Article 2: Chancellor
Title 2, Chapter 1, Article 2, Section 1 of the Civil Code is repealed and replaced with the following:
“Section 1 - Salary
During their tenure, the Chancellor shall receive 15,000 SL in accordance with the Central Payroll Service.”
Article 3: Vice Chancellor
Title 2, Chapter 2, Article 2, Section 1 of the Civil Code is repealed and replaced with the following:
“Section 1 - Salary
During their tenure, the Vice Chancellor shall receive 7,500 SL in accordance with the Central Payroll Service.”
Article 4: Privy Council
Each Privy Councilor shall receive 4,875 SL in accordance with the Central Payroll Service.
The following Section shall be inserted into Title 2, Chapter 4, Article 6 - Ministerial Leadership, Succession, and Privy Council immediately after Section 10 - Classified Proceedings:
“Section 11: Salary
Each Privy Councilor shall receive 4,875 SL in accordance with the Central Payroll Service.”
Article 5: Parliament
Title 2, Chapter 3, Article 2, Section 1 of the Civil Code is repealed and replaced with the following:
“Section 1 - Salary
Each member of Parliament shall receive 5,025 SL in accordance with the Central Payroll Service.”
Article 6: Supreme Court Justices
The following Section shall be inserted into Title 3, Chapter 2, Article 1 - Constitutional Status and Composition immediately after Section 3 - Judicial Qualifications:
“Section 4: Salary
The Chief Justice and each Associate Justice shall receive 11,000 SL in accordance with the Central Payroll Service.”
Article 7: Princes and Princesses
Each Prince or Princess shall receive 20,000 SL in accordance with the Central Payroll Service.
Article 8: Subnational Government Heads
The following Article shall be inserted into Title 5, Chapter 1 - Central Payroll Service immediately after Article 2 - Payroll Eligibility:
“Article 3: Subnational Government Leadership Compensation
Section 1: Salaries
A King or Queen of a Kingdom shall receive 13,000 SL in accordance with the Central Payroll Service.
A Governor of a Governorate shall receive 13,000 SL in accordance with the Central Payroll Service.
A Lord Proprietor of a Territory shall receive 11,500 SL in accordance with the Central Payroll Service.
Section 2: Imperial Control of Compensation
Only an Act of Parliament receiving Imperial assent or an Imperial Order may establish or amend the salary or other personal compensation of an office listed in Section 1.
All such compensation shall be paid through the Central Payroll Service from the Central Salary Fund.
No Kingdom, Governorate, Territory, or subdivision thereof may use its treasury, public funds, or other governmental resources to pay or supplement the personal compensation of its King, Queen, Governor, or Lord Proprietor.”
CHAPTER 2 - JUDICIAL REFORMATION AND CODIFICATION
Article 1: Civil Code Codification
To codify the judicial structure established by the Imperial Order entitled An Order for the Complete Reformation of Judicial Standards and Customs, the following Chapters shall be inserted into Title 3 - The Judiciary immediately after Chapter 2 - Supreme Court of the Totemian Empire and before Title 4 - Public Infrastructure:
“Chapter 3 - Bar and Judicial Circuits
Article 1: Bar of the Totemian Empire and All States and Subjects Assembled
Section 1: Regulatory Body
The Bar of the Totemian Empire and All States and Subjects Assembled shall be the official regulatory body of all barristers and legal practitioners.
Article 2: Judicial Circuits
Section 1: Function
Judicial circuits shall serve as the highest-level administrative divisions of the Bar, shall define the geographic jurisdictions of Circuit Courts and Courts of Appeals, and shall serve as the primary registration regions for legal practitioners.
Section 2: Designated Circuits
The judicial circuits are:
(a) North Western;
(b) Central;
(c) North Eastern;
(d) South Central;
(e) Eastern; and
(f) Western.
Section 3: Geographic Boundaries
The geographic boundaries of the judicial circuits shall be those established by the Imperial Order entitled An Order for the Complete Reformation of Judicial Standards and Customs.
Article 3: Courts of Appeals
Section 1: Circuit Jurisdiction
The geographic jurisdictions of Courts of Appeals shall follow the judicial circuits established by Article 2.
Section 2: Further Appeal
A party may appeal an adverse ruling of a Court of Appeals to the Supreme Court of the Totemian Empire, which shall remain the court of final resort.
Article 4: Imperial Judicial System
Section 1: Judicial Authority
Judicial authority throughout the Totemian Empire shall be exercised by the courts and judicial offices established or recognized under this Title.
Section 2: Subnational Courts and Funding
No subnational government or locality may establish, maintain, fund, or pay a separate court or judicial office.
No subnational government or locality may pay or supplement the salary of a judicial officer established or recognized under this Title.
Chapter 4 - Circuit Courts and Magistrates' Courts
Article 1: Circuit Courts
Section 1: Establishment
Circuit Courts shall replace District Courts and shall operate within their respective designated circuits.
Section 2: Centre Court
The Centre Court shall be a unified national division of the Circuit Courts operating across local hearing centers and shall exclusively hear non-criminal civil disputes, including debt recovery, breach of contract, personal injury claims, housing and landlord disputes, and family matters.
Each case shall be decided by a presiding Circuit Judge.
Section 3: Crown Court
The Crown Court shall be a unified national division of the Circuit Courts operating across local hearing centers and shall exclusively hear serious criminal disputes, including indictable offenses such as murder, rape, robbery, and fraud, alongside appeals from Magistrates' Courts.
A jury of twelve citizens shall determine guilt or innocence, while a Circuit Judge shall govern legal procedure and determine sentencing.
Section 4: Circuit Assignment
A Circuit Judge shall hear cases within the Judge's assigned circuit. If no local Judge is available, a case may temporarily transfer to the nearest available Circuit Judge.
Article 2: Circuit Judges
Section 1: Appointment
A Circuit Judge may be appointed by the reigning Monarch or the Chancellor.
Section 2: Salary
Each Circuit Judge shall receive 8,250 SL in accordance with the Central Payroll Service.
Article 3: Magistrates' Courts and Magistrates
Section 1: Recognition and Appeals
Magistrates' Courts are recognized as part of the judicial system of the Totemian Empire. Appeals from Magistrates' Courts shall be heard by the Crown Court.
Section 2: Salary
Each Magistrate shall receive 6,875 SL in accordance with the Central Payroll Service.
Chapter 5 - His Imperial Majesty's High Court of Justice
Article 1: Status and Jurisdiction
Section 1: Status
His Imperial Majesty's High Court of Justice shall be a superior court system.
Section 2: Jurisdiction
The High Court shall hear high-value and important civil law cases, exercise supervisory control over lower courts, and act as an appellate court for decisions of lower courts and tribunals falling within its lawful jurisdiction.
Article 2: High Court Judges and Justices
Section 1: Judicial Authority
A High Court Judge or Justice may hear any case within the jurisdiction of the High Court, including any case appealed to the High Court.
Section 2: Appointment
High Court Judges and Justices shall be appointed by the reigning Monarch.
Section 3: Salary
Each High Court Judge or Justice shall receive 9,625 SL in accordance with the Central Payroll Service.
Chapter 6 - Judicial Uniforms and Standards
Article 1: Forms of Address and Court Dress
Section 1: Barristers
Barristers shall be addressed as Mr. or Ms. and shall wear the basic Court Dress Uniform with a powdered judicial wig as prescribed by the Imperial Order.
Section 2: Magistrates
Magistrates shall be addressed as Your Honour and, as applicable, Sir or Ma'am, and shall wear normal business attire.
Section 3: Circuit Judges
Circuit Judges shall be addressed as Your Honour and, as applicable, Sir or Ma'am, and shall wear a judicial gown with the prescribed powdered judicial wig.
Section 4: High Court Judges and Justices
High Court Judges and Justices shall use the style The Honourable Mr. Justice or The Honourable Ms. Justice, followed by the person's forename and surname. In court they shall be addressed as My Lord or My Lady and informally as Sir or Ma'am.
They shall wear the High Court Judicial Robes and powdered judicial wig prescribed by the Imperial Order, including the prescribed ordinary and ceremonial forms.
Section 5: Supreme Court Justices
The Chief Justice and Associate Justices shall use the style The Right Honourable together with the applicable judicial office and the person's forename and surname. In court they shall be addressed as My Lord or My Lady and informally as Sir or Ma'am.
They shall wear the Ceremonial Court Robes over mourning dress or other formal attire with the powdered judicial wig prescribed by the Imperial Order.”
CHAPTER 3 - IMPERIAL AND ROYAL TITLE TAX EXEMPTIONS
Article 1: Civil Code Insertion
The following Chapter shall be inserted into Title 5 - Public Finance immediately after Chapter 4 - Donation Limits and before Title 6 - Labor:
“Chapter 5 - Imperial and Royal Title Tax Exemptions
Article 1: Complete Tax Exemption
Section 1: Exempt Persons
While lawfully holding the qualifying title, the following persons shall be exempt from every form of taxation:
(a) the reigning Monarch, whether styled Emperor or Empress;
(b) the Caesarevich of Totemia;
(c) a Prince;
(d) a Princess;
(e) a King; and
(f) a Queen.
Section 2: Scope
The exemption is complete and applies to every tax, levy, duty, excise, withholding, assessment, or other compulsory public imposition of a taxing nature, regardless of tax base, source, or level of government.
No state organ, subnational government, local government, or other public authority shall assess, withhold, charge, collect, or enforce such taxation against a person exempt under Section 1.
Section 3: Separate Legal Persons
The exemption is personal and does not extend to a corporation, organization, partnership, trust, or other separate legal person merely because it is owned or controlled by an exempt person.
Section 4: Duration
The exemption applies while the qualifying title is lawfully held.
A tax liability arising during the exempt period shall remain exempt after the qualifying title ceases.”
CHAPTER 4 - REFORM OF NON-STATE-ORGAN PAYROLL POSITIONS
Article 1: General Abolition
All general government payroll positions which do not form part of a state organ and are not otherwise expressly established or authorized by law, except the general Serviceman or Servicemen position governed by Chapter 5, shall be abolished.
Their salary shall become 0 SL.
Article 2: Positions Expressly Abolished
The following general payroll positions are abolished:
(a) Architect;
(b) Builder;
(c) Alchemist;
(d) Engineer;
(e) Blacksmith;
(f) Farmer; and
(g) Propagandist.
Article 3: State-Organ Offices
The abolition of a general payroll position under this Chapter does not abolish a separately established state-organ or statutory office merely because its title contains the same or a similar occupational term.
CHAPTER 5 - MILITARY RANK PAY
Article 1: General Serviceman Salary
The existing general Serviceman or Servicemen salary shall remain in force until October 25th, 2026 and until a military payroll and controlling military pay-grade schedule established under Article 2 are operative.
Once both conditions are met, the general Serviceman or Servicemen salary shall become 0 SL.
Article 2: Civil Code Amendment
The following Section shall be inserted into Title 2, Chapter 27, Article 9 - Military Ranks and Precedence immediately after Section 6 - Rank Changes and Senior Appointments:
“Section 7: Rank-Based Pay
Members of the Imperial Armed Forces shall be paid according to rank or lawful military pay grade.
The Ministry of Defense may establish and maintain a military payroll through the authorized digital systems of the Totemian Empire and may establish or amend military pay grades through those systems, subject to digital approval by the Ministry of Finance.
A pay grade established or amended by the Ministry of Defense shall not take effect until it is digitally approved by the Ministry of Finance.
The military payroll established under this Section shall be separate from the Central Payroll Service. The digital military payroll shall record the authority and date of the currently controlling pay-grade schedule.
Where the currently controlling military pay grades were last established or amended by the Ministry of Defense with the approval of the Ministry of Finance, the Ministry of Defense may submit further pay-grade amendments directly to the Ministry of Finance for digital approval.
Where the currently controlling military pay grades were last established or amended by Parliament, the Ministry of Defense shall comply with those pay grades and shall not submit a conflicting amendment directly to the Ministry of Finance. The Ministry of Defense may instead submit a proposal for change to Parliament or to the Emperor.
Parliament may establish or amend military pay grades by Act. Where Parliament is the last authority to establish or amend the controlling pay grades, those pay grades shall remain controlling unless later amended by Parliament or by the Emperor.
A military pay grade established or amended directly by the Emperor shall control over any inconsistent Ministry of Defense proposal, and the Ministry of Defense shall not alter it through Ministry of Finance approval unless authorized by the Emperor.”
CHAPTER 6 - CENTRAL PAYROLL REFORM
Article 1: Civil Code Insertion
The following Article shall be inserted into Title 5, Chapter 1 - Central Payroll Service immediately after Article 1 - Payroll Administration:
“Article 2: Payroll Eligibility
Section 1: Salaried Positions
A position may receive salary through the Central Payroll Service only where the salary arises from:
(a) a position within a state organ;
(b) a statutory public office; or
(c) another government position expressly established or authorized by law.
Military compensation governed by Title 2, Chapter 27, Article 9 shall not be distributed through the Central Payroll Service.
Section 2: Abolished Positions
A payroll classification abolished by law shall be removed from the Central Payroll Service and shall not receive further salary.”
CHAPTER 7 - UNIVERSAL BASIC INCOME
Article 1: Civil Code Insertion
The following Chapter shall be inserted into Title 5 - Public Finance immediately after Chapter 5 - Imperial and Royal Title Tax Exemptions and before Title 6 - Labor:
“Chapter 6 - Universal Basic Income
Article 1: Universal Basic Income
Section 1: Payment
Every citizen of the Totemian Empire shall receive a Universal Basic Income of 82.70 SL with each regular bi-weekly Central Payroll Service distribution.”
CHAPTER 8 - CENTRAL TAXATION AND INTERGOVERNMENTAL REVENUE ADMINISTRATION
Article 1: Civil Code Insertion
The following Chapter shall be inserted into Title 5 - Public Finance immediately after Chapter 6 - Universal Basic Income inserted by Chapter 7 of this Act and before Title 6 - Labor:
“Chapter 7 - Central Taxation and Intergovernmental Revenue Administration
Article 1: Doctrine of Centralized Tax Custody and Jurisdictional Attribution
Section 1: Doctrine
Tax revenue may be collected, held, classified, and administered centrally without transferring ownership of a share that law attributes to a subnational government or locality.
An attributed amount shall remain the property of the government to which it is attributed and shall not be spent, appropriated, pledged, transferred, or treated as available revenue of another government.
For property taxation, establishment, collection, and administration shall be centralized under the Imperial Government. No subnational government or locality may establish, amend, collect, or administer a separate property tax.
Section 2: Scope
This Chapter does not itself impose a property tax or any other tax. It governs collection, custody, attribution, and release when a tax is lawfully in force.
For this Chapter, a subnational government is a first-order government directly below the Imperial Government and recognized by law. A locality is a local government recorded in the Territorial and Settlement Register. An internal division that is not separately recognized as a locality shall not receive a separate property-tax tier merely because the division exists.
Article 2: Central Taxation Fund
Section 1: Establishment
There is established within His Imperial Majesty's Treasury the Central Taxation Fund.
Every tax collected by the Central Revenue Administration shall first be credited to the Central Taxation Fund unless an Act of Parliament or Imperial Order expressly provides another initial destination.
The Central Taxation Fund shall be a collection and clearing fund. Money held within it shall be classified before release. Attribution entries within the Fund are ledger classifications and shall not create separate Treasury accounts or subaccounts.
Section 2: Tax Classification
Each tax payment shall receive a unique Tax Collection Identifier and shall record the tax type, legal authority, payer, amount, tax period, collection time, and applicable revenue destination or attribution.
Property-tax payments shall additionally be governed by Articles 4 and 5.
Section 3: Digital Display and Separation
The authorized public finance system shall display the total balance of the Central Taxation Fund and a breakdown by tax type, including separate categories for property tax, income tax, and every other tax then in force.
For property tax, the system shall separately display the national total, aggregate subnational total, aggregate local total, each subnational government's attributed amount, and each locality's attributed amount. The system shall include visual charts showing the total and those divisions and shall permit the subnational and local totals to be expanded into their individual governments.
The system shall separately identify released, unreleased, disputed, suspended, and unassigned amounts. A subnational or local attributed amount shall not be displayed as available national revenue, and the system shall reject a transfer that would use one government's attributed amount for another government without lawful authority.
Article 3: Default Funds of Subnational Governments and Localities
Section 1: Required Funds
The authorized public finance system shall maintain the following default public funds for each recognized subnational government and locality:
(a) a General Fund;
(b) a Reserve Fund;
(c) a Payroll Fund; and
(d) a Taxation Fund.
Each Fund shall belong to the respective subnational government or locality. Central technical custody, banking operation, or system administration shall not transfer ownership to the Imperial Government, His Imperial Majesty's Treasury, or IBTE.
Section 2: Taxation Fund
A subnational or local Taxation Fund shall receive tax revenue only after lawful release from the Central Taxation Fund. It shall not directly collect property tax.
Release into a Taxation Fund is not itself an expenditure. Spending or transfer from that Fund shall require the authority otherwise applicable to the government that owns it.
Article 4: Property Tax Structure and Calculation
Section 1: Three-Tier Requirement
Whenever a property tax is in force, it shall contain a National Component, a Subnational Component, and a Local Component. The Act of Parliament or Imperial Order establishing the property tax shall state the rate or formula applicable to each component.
The three components are parts of one centrally administered property tax and do not create independent property-tax authority in a subnational government or locality.
Section 2: Authoritative Records
The National Land Administration shall be the authoritative source for parcel identifiers, parcel boundaries, ownership, transfers, and land valuation where assigned by law.
The Territorial and Settlement Register shall be the authoritative source for the legal existence, status, and boundaries of subnational governments and localities.
The taxation system shall use the current lawful records of those authorities and shall preserve the record version and effective time used for each assessment and attribution.
Section 3: Jurisdictional Assessed Value
The National Component shall apply to the taxable assessed value of the whole parcel.
The Subnational and Local Components shall be calculated from the portion of taxable assessed value attributable to each applicable subnational government or locality.
Land value shall be divided according to the percentage of parcel area lying within each applicable jurisdiction. Where an improvement has a separately recorded value and reliable location, its value shall be attributed according to its physical footprint. An improvement crossing a boundary shall be divided according to the percentage of its footprint within each jurisdiction. Where reliable improvement-location data is unavailable, the parcel-area percentages shall apply.
At each governmental tier, the same physical area shall be counted only once.
Section 4: Parcels Crossing Multiple Boundaries
Where a parcel lies within more than one subnational government or more than one locality, the system shall calculate the percentage of the parcel lying within each lawful boundary and divide the applicable Subnational or Local Component accordingly.
Where governmental boundaries themselves overlap or conflict so that the same area is lawfully unresolved between two or more governments, the amount attributable to the disputed area shall remain in the Central Taxation Fund as Disputed Attribution until the competent authority resolves the boundary. The same area shall not be taxed twice at the same tier merely because of the conflict.
Where part of a parcel lies outside every recognized locality, the Local Component attributable to that portion shall remain in the Central Taxation Fund as Unassigned Local Attribution. It shall not become national or subnational revenue by default.
Article 5: Property Tax Attribution Identifier
Section 1: Creation and Required Record
Each property-tax liability and collection shall receive a Property Tax Attribution Identifier linked to the applicable Tax Collection Identifier and National Land Administration parcel identifier.
The record shall identify the taxpayer or owner associated with the assessment, assessed value, tax period, rates or formulas, territorial-record version, jurisdictional percentages, calculated national, subnational, and local amounts, current attributed governments, and release status.
Section 2: Sale or Transfer of Property
A sale or transfer of property shall update the owner or taxpayer linkage prospectively according to the effective land record. It shall not erase or rewrite a completed tax record or change governmental revenue attribution solely because ownership changed.
Section 3: Parcel Division, Merger, Renumbering, or Replacement
Where a parcel is divided, merged, renumbered, or replaced, the system shall preserve links between the predecessor and successor parcel identifiers.
Any unreleased property-tax attribution affected by the change shall be apportioned among successor parcels according to the authoritative assessed values assigned by the National Land Administration or, where separate assessed values are not available, according to parcel area.
Section 4: Boundary Changes
A lawful boundary change shall not retroactively change the amount owed by a taxpayer for a completed assessment.
While attributed property-tax money remains unreleased in the Central Taxation Fund, the system shall reattribute the affected subnational or local amount according to the new lawful boundary. Money already released from the Central Taxation Fund shall not be automatically clawed back because of a later boundary change.
Section 5: Governmental Reorganization
A renaming or reclassification of a government with legal continuity shall not interrupt its attribution.
Where a government is abolished and a lawful successor is designated, unreleased attributed revenue shall pass to the successor. Where its territory is divided among successors, the unreleased amount shall be apportioned according to the parcel coverage transferred to each successor.
Where no lawful successor or destination exists, the amount shall remain in the Central Taxation Fund under Suspended Attribution until a lawful disposition is established. It shall not become national revenue by default.
Section 6: Audit History
An attribution correction shall not delete the former record. The system shall preserve the prior attribution, corrected attribution, effective time, legal or administrative basis, and the officer or automated process responsible for the change.
Article 6: Revenue Release
Section 1: Release Request
The lawful head of a subnational government or locality, or a fiscal officer authorized by that government, may submit a digital Revenue Release Request for all or part of the government's unreleased attributed balance.
The digital system shall provide an authorized Request Release control and shall show the maximum amount then available for request. The request shall state the amount requested and the public purpose for which release is sought.
Section 2: Central Revenue Administration Authorization
The Central Revenue Administration shall review Revenue Release Requests and may approve the requested amount, approve a lesser amount, or deny the request.
The Administration shall consider the available attributed balance, lawful public purpose, reasonableness of the amount, existing public obligations, unresolved attribution or boundary disputes, applicable legal restrictions, and material operational limits affecting safe release.
A partial approval or denial shall state the reason in the digital record.
Section 3: Revenue Release Authorization and Execution
An approved request shall generate a Revenue Release Authorization. An authorized Central Revenue Administration officer shall be provided an Approve and Release control for this purpose.
The Treasury Operations Administration shall execute the Revenue Release Authorization by transferring the approved amount from the Central Taxation Fund to the Taxation Fund of the entitled government.
The system shall use the recorded identifiers and attribution data to determine the lawful source amount and destination automatically. A Revenue Release Authorization shall record the requesting government, amount, source, destination, approving authority, identifiers, and execution time.
Section 4: Judicial Review
A lawful head of a subnational government or locality may petition a court where a Revenue Release Request is denied, partially approved, or not acted upon within a reasonable time.
The court may order full release, partial release, or deny release. In determining the amount, the court may consider the available attributed balance, stated public purpose, staffing or digital-system needs, existing obligations, fiscal capacity, unresolved disputes, legal restrictions, and other circumstances materially relevant to whether the requested release is lawful and reasonable.
A court shall not order release above the government's available attributed balance.
Article 7: Administration and Data Coordination
Section 1: Central Revenue Administration
The Central Revenue Administration shall administer tax intake and classification within the Central Taxation Fund, Tax Collection Identifiers, Property Tax Attribution Identifiers, property-tax attribution calculations, the required digital displays, Revenue Release Requests, and Revenue Release Authorizations.
Section 2: Treasury Operations Administration
The Treasury Operations Administration shall execute authorized releases and maintain the Treasury transaction, reconciliation, and fund-movement records required for this Chapter.
Section 3: Land and Territorial Data
The National Land Administration and the Office of Territorial Administration shall provide the authoritative parcel and governmental-boundary information required for this Chapter from the records each is legally responsible for maintaining.
Where the systems disagree on a material legal fact, the affected amount shall be marked disputed and shall not be released on the basis of the disputed fact until corrected or resolved by the competent authority.
Section 4: IBTE
IBTE may operate the banking, ledger, and settlement functions required to execute this Chapter. Technical custody or operation by IBTE shall not make tax revenue the property of IBTE.”
Article 2: Central Revenue Administration Amendment
The following Section shall be inserted into Title 2, Chapter 19 - Central Revenue Administration (CRA), Article 3 - Purpose, Authority, and Powers immediately after Section 3 - Other Assigned Operational Functions and before Chapter 20 - Imperial Bank:
“Section 4: Intergovernmental Tax Attribution and Release
The Central Revenue Administration shall exercise the tax-classification, attribution, release-review, and Revenue Release Authorization functions assigned by Title 5, Chapter 7.
A Revenue Release Authorization transfers already attributed public revenue for execution and shall not constitute the creation of a tax or a new appropriation.”
Article 3: Treasury Operations Administration Amendment
The following Section shall be inserted into Title 2, Chapter 18 - Treasury Operations Administration (TOA), Article 3 - Purpose, Authority, and Powers immediately after Section 4 - Execution of Currency Forfeitures and before Chapter 19 - Central Revenue Administration:
“Section 5: Tax Revenue Release Execution
The Treasury Operations Administration shall execute Revenue Release Authorizations issued under Title 5, Chapter 7 and shall maintain the corresponding Treasury transfer, reconciliation, and execution records.”
CHAPTER 9 - NON-IMPERIAL GOVERNMENTAL COMPENSATION AND PAYROLL SOLVENCY
Article 1: Civil Code Insertion
The following Chapter shall be inserted into Title 5 - Public Finance immediately after Chapter 7 - Central Taxation and Intergovernmental Revenue Administration inserted by Chapter 8 of this Act and before Title 6 - Labor:
“Chapter 8 - Non-Imperial Governmental Compensation and Payroll Solvency
Article 1: Scope and Definitions
Section 1: Non-Imperial Governmental Entity
For purposes of this Chapter, a Non-Imperial Governmental Entity means a subnational government, locality, or any ministry, department, office, administration, authority, agency, public corporation, or other governmental organ created by or subordinate to a subnational government or locality.
The term does not include the Imperial Government, Parliament, the courts of the Totemian Empire, the Imperial Armed Forces, a Ministry or State Organ of the Totemian Empire, or another Imperial office or organ.
Where an Act of Parliament or Imperial Order directly fixes the compensation of a covered office, the covered entity shall comply with that superior law and shall not be criminally liable merely for paying the amount so fixed.
Section 2: Compensation Terms
For purposes of this Chapter, compensation includes salary, wages, stipends, allowances, bonuses, recurring benefits, severance, and any other cash or noncash economic benefit provided in exchange for public service. Reimbursement of an actual and reasonable public expense is not compensation.
Reasonable Public Compensation means compensation that is reasonably proportionate to the duties, workload, responsibility, time commitment, fiscal capacity, and circumstances of the governmental entity and the position.
Grossly Disproportionate Public Compensation means compensation so excessive under Article 2 that no reasonable public body, considering the entity's actual fiscal capacity and the value and responsibilities of the position, could regard the compensation as a sensible use of public revenue.
Excess Compensation Amount means the amount of compensation actually paid above the amount determined by a court to constitute Reasonable Public Compensation for the same position and period.
Article 2: Reasonable Public Compensation Standard
Section 1: General Rule
A Non-Imperial Governmental Entity may establish and maintain its own lawful payroll and compensation schedules, but every compensation amount shall be reasonable, sensible, fiscally sustainable, and connected to actual public duties.
A covered entity shall not establish compensation for the purpose or practical effect of diverting an unreasonable share of public revenue to one officeholder, employee, or small group of positions at the expense of ordinary governmental functions.
Section 2: Required Factors
Reasonableness shall be determined from the circumstances as a whole. Relevant factors include:
(a) the entity's ordinary and reasonably expected recurring unrestricted revenue;
(b) lawfully available reserves and cash position;
(c) existing debts, obligations, contracts, and legally required expenditures;
(d) the total payroll burden before and after the proposed compensation;
(e) the duties, workload, responsibility, required skill, and time commitment of the position;
(f) the size, activity, population served, operational complexity, and fiscal capacity of the governmental entity;
(g) compensation for reasonably comparable public positions and entities where reliable comparability information exists;
(h) whether the compensation would materially impair staffing, essential services, reserves, ordinary operations, or the entity's ability to meet existing obligations; and
(i) all other compensation or economic benefits provided to the same person for the same public service.
No single percentage, ratio, or revenue figure shall by itself determine reasonableness. Compensation may nevertheless be grossly disproportionate where it consumes such a substantial share of ordinary recurring revenue that the entity cannot sensibly maintain its other ordinary functions, staffing, reserves, or obligations. A large revenue base does not by itself justify compensation disproportionate to the actual duties and responsibilities of the position.
Section 3: Self-Compensation and Conflicts
No person may unilaterally establish or increase that person's own compensation. Compensation of a person who possesses compensation-setting authority shall require approval by another legally competent authority or by a governing body in which the compensated person does not control the approval.
The digital record shall identify any person who is both a recipient of the compensation and a participant in the approval process.
Section 4: Compensation Impact Record
Before a new salary, compensation schedule, or compensation increase for a Non-Imperial Governmental Entity becomes active in an authorized digital system, the system shall create a Compensation Impact Record stating the legal authority, affected position, compensation amount, effective date, approving authority, current total payroll, resulting total payroll, reasonably available payroll resources, and the fiscal basis recorded for the decision.
The system may provide warnings, comparisons, and risk indicators, but no fixed automated ratio shall by itself constitute a legal determination that compensation is reasonable or excessive.
Article 3: Government Bank Accounts
Section 1: Government Bank Account
A Government Bank Account, abbreviated GBA, is an official IBTE account structure maintained for a recognized subnational government, locality, or a governmental organ authorized by its parent government.
The General Fund, Reserve Fund, Payroll Fund, and Taxation Fund required by Title 5, Chapter 7, Article 3 may be maintained as funds within the applicable GBA. A governmental organ may use the parent government's Payroll Fund unless a separate Payroll Fund is lawfully established for that organ.
Section 2: Payroll Funding
Payroll for a GBA shall be charged only against money lawfully available for payroll. The digital system shall not create a negative balance, overdraft, automatic loan, or other debt merely to execute payroll.
Article 4: Payroll Solvency Lock
Section 1: Establishment and Scope
There is established a digital safeguard known as the Payroll Solvency Lock.
The Payroll Solvency Lock applies to every payroll executed from a Government Bank Account, Organization Bank Account, Political Organization Bank Account, Religious Organization Bank Account, or other official account structure through which IBTE or an authorized Totemian digital system executes organizational or governmental payroll.
The Reasonable Public Compensation Standard in Article 2 applies only to Non-Imperial Governmental Entities. A private registered organization does not become subject to Article 2 or the offense established by this Act merely because its Organization Bank Account is subject to the Payroll Solvency Lock.
Section 2: Pre-Payroll Solvency Test
Immediately before each payroll batch, the system shall calculate:
(a) the Total Payroll Due, consisting of every matured payroll payment required to be included in that batch; and
(b) the Available Payroll Balance, consisting only of cleared money then lawfully available to satisfy that payroll.
If the Available Payroll Balance is less than the Total Payroll Due, the Payroll Solvency Lock shall activate automatically.
Section 3: Effect of Lock
While the Payroll Solvency Lock is active:
(a) no position included in the affected payroll batch shall be paid;
(b) the system shall not make partial, preferential, or priority payroll payments from that batch;
(c) the account shall not be permitted to enter a negative balance, overdraft, automatic credit, or payroll-created debt;
(d) the system shall record the total amount due, available balance, shortfall amount, affected payroll period, and time the lock activated; and
(e) the authorized representatives of the affected government or organization shall be notified of the shortfall.
A lawful salary or wage already accrued before the lock shall remain an outstanding obligation unless otherwise lawfully satisfied or extinguished. The system shall not erase accrued payroll merely because payment was blocked.
Section 4: Removal of Lock
The Payroll Solvency Lock shall be removed only when the legally available balance is sufficient to pay the entire affected payroll obligation then due, including any unpaid payroll carried forward, or when part of that obligation has otherwise been lawfully satisfied or extinguished so that the remaining balance is fully affordable.
Upon removal of the lock, the system may execute the complete payable batch.
Section 5: Anti-Evasion
A person shall not evade the Payroll Solvency Lock by splitting one payroll into artificial batches, selectively moving favored positions to another account, changing the order of payment, creating a temporary negative balance, or using another digital mechanism whose purpose is to pay selected positions while the same payroll obligation remains underfunded.
Article 5: Excess Compensation Review and Recovery
Section 1: Fiscal Review
The Ministry of Finance may inspect the compensation, payroll, budget, revenue, and account records of a Non-Imperial Governmental Entity for compliance with this Chapter and may seek judicial relief where there is reasonable evidence of Grossly Disproportionate Public Compensation.
A fiscal review under this Section is not a criminal conviction and shall not itself determine criminal guilt.
Section 2: Excess Compensation Recovery Order
A court of competent jurisdiction may issue an Excess Compensation Recovery Order, abbreviated ECRO, after finding that compensation actually paid by a Non-Imperial Governmental Entity exceeded Reasonable Public Compensation.
The court shall determine the Reasonable Public Compensation for the relevant position and period under Article 2 and shall calculate the Excess Compensation Amount as the difference between that amount and the compensation actually paid.
Section 3: Recovery
An ECRO shall require the recipient to return the Excess Compensation Amount to the Government Bank Account or public fund from which the excessive compensation was paid, together with interest at the lawful judgment rate from the date of each excessive payment.
Recovery of the Excess Compensation Amount does not require proof of criminal intent. A recipient's lack of criminal culpability may affect criminal punishment but does not convert an excessive public payment into lawful compensation.
The court may establish a reasonable repayment schedule where immediate repayment is not practicable, may order prospective correction of the compensation arrangement, and may use ordinary lawful judgment, restriction, seizure, or forfeiture procedures to enforce the recovery.
Section 4: No Double Recovery
Money actually recovered through restitution, an ECRO, forfeiture applied to the same loss, or another lawful recovery shall be credited against any other recovery for the same Excess Compensation Amount so that the government does not recover the same loss twice.
Article 6: Digital Implementation
The Ministry of Finance may issue a Policy Order establishing technical procedures, standardized fields, warnings, audit logs, payroll solvency calculations, Compensation Impact Records, ECRO recording, and other digital implementation requirements necessary to administer this Chapter.
A Policy Order under this Article shall not create a numerical compensation cap, alter the legal test for Reasonable Public Compensation, authorize a payroll overdraft, or alter compensation directly fixed by an Act of Parliament or Imperial Order.”
Article 2: Organization Bank Account Amendment
The following Section shall be inserted into Title 1, Chapter 1, Article 7 - Registered Organization Bank Accounts immediately after Section 8 - No Entitlement to Public Money and before Article 8 - Demographic Data Sharing:
“Section 9: Payroll Solvency Lock
Every payroll executed through an Organization Bank Account, including a POBA or ROBA, shall be subject to the Payroll Solvency Lock established by Title 5, Chapter 8, Article 4.
IBTE shall not permit an Organization Bank Account or its Payroll Fund to enter a negative balance, overdraft, automatic credit, or payroll-created debt in order to execute payroll.
This Section does not subject a private registered organization to the Reasonable Public Compensation Standard applicable to Non-Imperial Governmental Entities.”
Article 3: Criminal Code Amendment
The following Article shall be inserted into Title 7, Chapter 7 - Crimes Against the State, Public Administration, and Justice immediately after Article 18 - Electoral Bribery and Corrupt Electoral Inducement and before Chapter 8 - Offenses Against Persons:
“Article 19: Public Compensation Abuse
Section 1: Offense
A person commits Public Compensation Abuse where, while exercising compensation-setting, budgetary, payroll, account, or approval authority over a Non-Imperial Governmental Entity, the person knowingly or recklessly establishes, approves, conceals, manipulates, or causes payment of Grossly Disproportionate Public Compensation and either receives the excessive benefit or acts for the purpose of conferring that excessive benefit upon another person.
A compensation recipient also commits Public Compensation Abuse where the recipient knowingly participates in the scheme by soliciting, arranging, concealing, or accepting Grossly Disproportionate Public Compensation with knowledge of the material fiscal circumstances making the compensation grossly disproportionate.
Section 2: No Criminal Liability for Mere Error
A later judicial finding that compensation was excessive does not by itself establish this offense. A good-faith budgeting error, mistaken revenue forecast, reasonable disagreement about comparable compensation, or ordinary negligence is insufficient unless the culpable mental state required by Section 1 is proved beyond a reasonable doubt.
Section 3: Punishment
A person convicted of Public Compensation Abuse shall be ordered to make restitution for any unrecovered Excess Compensation Amount attributable to that person's criminal conduct.
The person shall additionally be fined an amount equal to twice the Excess Compensation Amount attributable to the offense, but not less than 5,000 SL and not more than 250,000 SL, and may be imprisoned for not more than sixty calendar days.
A convicted person shall be disqualified for three hundred sixty-five calendar days from setting, approving, or administering compensation or exercising control over a public payroll or public bank account. The court may impose any additional connected remedy authorized by Title 7, Chapter 2, Article 6.
Section 4: Related Offenses and Nonduplication
Public Compensation Abuse may be charged together with misuse of public funds, fraud, corruption, conspiracy, abuse of authority, falsification of records, or another separately proven offense where each offense requires proof of a distinct element or injury.
The same Excess Compensation Amount shall not be used to obtain duplicate restitution or duplicative punitive recovery for the same legal injury.”
CHAPTER 10 - IMPERIAL SUCCESSION, STATE SYMBOLS, AND HONOURS CODIFICATION
Article 1: Caesarevich of Totemia
The following Chapter shall be inserted into Title 2 - The Government immediately after Chapter 31 - National Library and Imperial Archives of the Totemian Empire (NLIA) and before Title 3 - The Judiciary:
“Chapter 32 - Imperial Family and Heir Apparent
Article 1: Caesarevich of Totemia
Section 1: Office and Title
The lawful Heir Apparent to the Imperial Throne shall hold the title Caesarevich of Totemia.
Section 2: Precedence
The Caesarevich of Totemia shall have precedence immediately after the reigning Monarch in ceremonies, councils, assemblies, and affairs of state and shall be recognized as the principal successor to the Imperial Throne.
Section 3: Heraldic Symbols
The Coat of Arms, Shield, Banner of Arms, and Imperial Standard established for the Imperial Heir under Imperial Order 58 shall continue as the official heraldic symbols of the Caesarevich of Totemia.
Their use, reproduction, or alteration shall require Imperial authorization.
Article 2: Salaries
Section 1: Caesarevich of Totemia
The Caesarevich of Totemia shall receive 26,280 SL in accordance with the Central Payroll Service.
Section 2: Princes and Princesses
Each Prince or Princess shall receive 20,000 SL in accordance with the Central Payroll Service.”
Article 2: State Identity and National Symbols
The following Chapter shall be inserted into Title 1 - General Provisions immediately after Chapter 4 - Defamation and Protection of Public Expression and before Title 2 - The Government:
“Chapter 5 - State Identity, National Symbols, and Imperial Symbols
Article 1: Great Seal of the Second Totemian Empire
Section 1: Establishment
The Great Seal of the Second Totemian Empire established by Imperial Order 61 is the supreme authenticating emblem of Imperial authority. The design adopted under Imperial Order 61, including its obverse and reverse impressions, shall be the lawful design of the Great Seal.
Section 2: Use
The Great Seal shall authenticate Imperial Orders, Letters Patent, commissions, treaties, and other instruments of the highest Imperial authority when its use is authorized or required.
Section 3: Custody
The Ministry of the Interior shall have custody of the Great Seal and shall maintain the safeguards and protocols governing its application and reproduction.
Section 4: Recognition
All state organs, courts, military authorities, diplomatic missions, and public institutions shall recognize a duly issued instrument bearing the authorized Great Seal as authentic.
Section 5: State-Symbol Administration
Any general Civil Code provision assigning custodial functions over state symbols shall not displace the Ministry of the Interior's custody and authorized use of the Great Seal.
Article 2: Coat of Arms, State Flag, and Standards
Section 1: Coat of Arms
The Coat of Arms adopted under Imperial Order 10 shall be the official Coat of Arms of the Totemian Empire. Its lawful design shall be the design adopted and attached to Imperial Order 10.
Section 2: Flags and Standards
The flags and standards adopted under Imperial Order 10 shall be official state symbols of the Totemian Empire.
Section 3: State Flag
The State Flag shall use the design established under Imperial Order 10 as corrected by Imperial Order 15. The official aspect ratio of the State Flag shall be 17:9.
Article 3: National Symbols of the Second Totemian Empire
Section 1: Establishment
The following are recognized as the principal National Symbols of the Second Totemian Empire, as established and affirmed by Imperial Order 62.
Section 2: Principal National Symbols
(a) The National Animal is the Polar Bear, representing strength, endurance, and dominion over harsh frontiers;
(b) The National Bird is the Leucistic Bald Eagle, symbolizing purity, vigilance, and Imperial authority;
(c) The National Colours are Green, White, and Yellow, representing prosperity, unity, and glory;
(d) The National Currency is the Totemic Shilleng, serving as the official unit of economic exchange within the Empire;
(e) The National Flowers are Chamomile, White Roses, and Dogwood, signifying peace, honor, and resilience;
(f) The National Trees are Birch and Dogwood, representing renewal, endurance, and rooted strength;
(g) The National Liquor is Vodka, recognized as a traditional and cultural spirit of the Empire; and
(h) The National Sports are Basketball and Football (Soccer), representing unity, competition, and national spirit.
Section 3: Approved Representations
The approved representations, designs, and artistic renderings affixed to Imperial Order 62, where applicable, are incorporated by reference as the official representations of the corresponding National Symbols.
Section 4: Official Recognition and Use
All state organs, ministries, military branches, educational bodies, and public cultural organizations shall recognize and uphold the National Symbols in official, ceremonial, and public contexts. Their use shall reflect dignity, respect, and the unity of the Imperial State.
Section 5: Supreme Symbols of State Authority
The Imperial Flag, the Imperial Coat of Arms in its Lesser and Greater forms, and the Great Seal of the Second Totemian Empire are the supreme symbols of state authority and shall be used in accordance with their governing Imperial Orders and this Chapter.
Article 4: National and Imperial Observances
Section 1: Victory Day
January 30th shall be observed as Victory Day throughout the Totemian Empire.
Section 2: Memorizmant
The seven days immediately preceding Victory Day shall be observed as Memorizmant (Memorial Week) in remembrance of those who died in the Great Patriotic War and in other conflicts fought by Totemia.
During Memorizmant, all flags shall be lowered to half-mast or surmounted by a black ribbon or pennant, except the Imperial Standard and any other flag expressly exempted by Imperial authority.
Section 3: Union Day
March 15th shall be observed as Union Day in commemoration of the Decree of Union. Union Day may additionally be observed on March 16th where applicable.
Section 4: Unification Day
April 24th shall be observed as Unification Day in commemoration of the founding of the Totem Empire.
Section 5: Totem Day
Totem Day shall be observed from June 8th through June 11th.
Section 6: Empire Day
July 5th shall be observed as Empire Day in commemoration of the founding of the Second Totemian Empire.
Section 7: Birthday of the Sovereign
July 11th shall be observed as the Birthday of the Sovereign.
The observances established by this Article codify Imperial Order 44.”
Article 3: Imperial Honours and Orders of Chivalry
The following Chapter shall be inserted into Title 1 - General Provisions immediately after Chapter 5 - State Identity, National Symbols, and Imperial Symbols and before Title 2 - The Government:
“Chapter 6 - Imperial Honours and Orders of Chivalry
Article 1: The Most August Imperial Order of the Maragdus
Section 1: Status and Precedence
The Most August Imperial Order of the Maragdus shall be the highest order of chivalry and dynastic order of the Totemian Empire and shall take precedence over every other Totemian order of chivalry or dynastic order.
Section 2: Grounds for Admission
The Order may be awarded for:
(a) extraordinary service to the Emperor and the Imperial Crown;
(b) distinguished service to the Totemian Empire and its people;
(c) exceptional contributions to the glory, stability, prosperity, or advancement of the Empire; or
(d) acts demonstrating the highest virtues of loyalty, honour, courage, or devotion.
Section 3: Motto
The motto of the Order shall be DOMINA NOSTRA NOS DIRIGAT VICTORÆ, meaning “May Our Lady lead us to victory.”
Article 2: Sovereignty and Governance
Section 1: Sovereign
The reigning Emperor shall be Sovereign of the Order and shall possess supreme authority over admission of members, reform of the statutes of the Order, granting and revocation of honours, and the ceremonial traditions of the Order.
The Sovereign shall not count toward the membership limit established by Article 3.
Section 2: Chancellor of the Order
The Caesarevich of Totemia shall serve as Chancellor of the Order and shall oversee its administration, records and traditions, assist with ceremonial affairs, and advise the Sovereign regarding appointments.
The Chancellor of the Order shall not count toward the membership limit established by Article 3.
Article 3: Membership and Ranks
Section 1: Membership Limit
The Order shall consist of no more than nine living members at any one time, excluding the Sovereign and Chancellor of the Order.
Section 2: Ranks
The ranks of the Order, in descending order, shall be:
(a) Knight or Dame Grand Cross of the Maragdus (GCM);
(b) Knight or Dame Commander of the Maragdus (CKM or CDM); and
(c) Knight or Dame Companion of the Maragdus (KM or DM).
Article 4: The Most Exalted Order of Saint Michael the Archangel
Section 1: Name and Precedence
The former Order of Saint Michael the Archangel shall be known as The Most Exalted Order of Saint Michael the Archangel and shall rank beneath The Most August Imperial Order of the Maragdus.
Section 2: Existing Members
All existing members of the former Order of Saint Michael the Archangel shall retain their honours and privileges unless otherwise decreed by the Emperor.”
Article 4: Constitutional Amendment
In Article 2, paragraph 6 of the Constitution of the Totemian Empire, the words “The Crown Prince or designated Heir” in the first succession clause are replaced with “The Caesarevich of Totemia or designated Heir”.
In Article 2, paragraph 6 of the Constitution of the Totemian Empire, the words “If the Crown Prince or designated Heir” in the following succession clause are replaced with “If the Caesarevich of Totemia or designated Heir”.
In Article 3, paragraph 6 of the Constitution of the Totemian Empire, the words “the Prince or designated Heir to the throne” are replaced with “the Caesarevich of Totemia or designated Heir to the throne”.
CHAPTER 11 - TRANSITION
Article 1: Accrued Compensation
Compensation lawfully earned before October 25th, 2026 remains payable.
Article 2: Salary Changes and Abolitions
Salary and payroll changes established by this Act shall take effect on October 25th, 2026.
Positions abolished under Chapter 4 shall cease accruing salary on October 25th, 2026. The general Serviceman or Servicemen salary shall instead cease in accordance with Chapter 5, Article 1.
Article 3: Universal Basic Income
The first Universal Basic Income payment shall be made with the first regular Central Payroll Service distribution on or after October 25th, 2026.
Article 4: Tax Exemptions
The tax exemptions established by Chapter 3 shall apply to tax liabilities arising on or after October 25th, 2026.
CHAPTER 12 - FINAL PROVISIONS
Article 1: Commencement
This Act shall come into effect on October 25th, 2026. Amendments to the Civil Code and Constitution shall take effect upon Imperial Assent. Chapter 11 shall govern when salaries, payroll changes, abolitions, Universal Basic Income, and tax exemptions take effect.
END OF BILL
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