The note outlines the outcomes of the parliamentary examination of the Draft Budget Law 2026, with particular reference to the changes introduced during the process and the main measures of interest to the production system. The document offers an overall assessment of the Manoeuvre, highlighting the measures adopted in line with the demands made by Confindustria and additional business impact provisions.

NB - The Budget Bill was finally approved by the Chamber of Deputies and entered into force on 1 January 2026 as Law No. 199 of 30 December 2025.