NGScorecard

Establishes the Nigerian Education Loan Fund (NELFUND) to provide interest-free loans to Nigerian students in federal tertiary institutions to cover tuition and upkeep costs. Repealed a 2024 amendment and was signed in revised form.

Passed and signed into law on 12 June 2023. NELFUND was established and began disbursements in 2024. Uptake was lower than projected due to complex application requirements and low awareness, but the framework is functional.

Amends the Electricity Power Sector Reform Act to allow state governments to independently generate, transmit, and distribute electricity, breaking the federal monopoly. States can now license their own electricity companies and build parallel grids.

Signed within two weeks of inauguration. Lagos, Rivers, Ogun, and several other states began establishing independent electricity markets. The reform is structural and its full effect will take years, but the legal groundwork is laid.

Four interlocking bills: the Nigeria Tax Bill, Nigeria Tax Administration Bill, Nigeria Revenue Service Establishment Bill, and Joint Revenue Board Establishment Bill. Proposed to consolidate 50+ taxes into a simplified framework, reform VAT sharing (60% to states of derivation), and create a new Nigeria Revenue Service replacing FIRS.

Passed by the Senate in February 2025 after months of controversy over the VAT derivation formula, which northern governors argued would disadvantage their states. Signed into law by Tinubu. Implementation of the new framework is ongoing.

Proposed amendments to the Cybercrime Act that critics said would criminalise online criticism of government officials. The bill included provisions that could jail social media users for posts deemed to cause 'annoyance' or 'emotional harm' to public officers.

Passed the House of Representatives in June 2024 but faced massive public backlash, civil society opposition, and international press freedom condemnation. The Senate declined to take it up. Tinubu did not publicly support it. The bill lapsed without becoming law.

Would prohibit discrimination on the basis of sex in employment, education, and political participation. Also sought to reserve a percentage of elective offices for women and mandate equal pay. Has been reintroduced multiple times over a decade.

Rejected again in 2023 during a constitutional amendment vote. The Senate voted down gender equality provisions citing cultural and religious objections. Nigeria remains one of the few democracies without basic legislative gender protections. Activists continue to push for reintroduction.

The 10th National Assembly introduced 44 constitution amendment bills covering state police, local government autonomy, financial independence for state legislatures and judiciaries, and creation of new courts. Some were passed, others failed to get the required two-thirds supermajority.

State police and local government autonomy bills were passed by NASS and signed by Tinubu in July 2024 — landmark changes. However, bills on electoral reform, creation of new states, and women's representation failed. State police operationalisation is ongoing.

Following a Supreme Court ruling in July 2024 ordering the direct payment of federal allocations to local government councils (bypassing state governments), NASS passed complementary legislation to formalise this. The ruling declared that governors could no longer withhold LGA funds.

The Supreme Court ruling and subsequent legislation represent a structural change in intergovernmental finance. FAAC began making direct LGA payments from August 2024. Implementation is patchy — some states found ways to claw back funds through LGA chairmen loyal to them.

Constitutional amendment allowing each state to establish and operate its own police force, subject to minimum standards set by the federal government. Ends the federal monopoly on policing that has existed since the 1999 constitution.

Passed and signed. One of the most consequential constitutional changes of the Tinubu administration. States began drafting enabling legislation in late 2024. Critics warned of potential abuse by governors. Operationalisation is expected to take 2–4 years across most states.

Seeks to update the NBC Act to bring streaming platforms and social media under regulatory oversight, grant the NBC powers to sanction online content creators, and impose licensing requirements on digital broadcasters.

Passed the Senate in second reading by April 2025. Critics, journalists, and digital rights groups warn it would give the government unprecedented control over online speech. It had not been signed into law as of mid-2026.

The Petroleum Industry Act was signed by Buhari in 2021. The Tinubu administration was expected to complete the subsidiary regulations for the midstream and downstream sectors — including pricing, access, and environmental rules — that determine how the PIA actually operates in practice.

Key regulations remained incomplete as of early 2026. The NMDPRA published some draft regulations but the full regulatory framework for midstream infrastructure and the Domestic Supply Obligation has not been finalised. This delay is one reason the refining and gas sector reforms have not materialised as intended.