Repeals and re-enacts the Electoral Act 2022 ahead of the 2027 general election — most controversially, it makes electronic transmission of results OPTIONAL (at INEC's discretion) and retains the manual Form EC8A as the primary legal record.
Formally the Electoral Act 2022 (Repeal and Re-Enactment) Bill 2026, this law was passed by both chambers of the National Assembly and signed by President Tinubu on 18 February 2026 — barely 24 hours after passage. It re-enacts the 2022 framework with amendments ahead of the 20 February 2027 presidential/NASS and 6 March 2027 governorship/state polls. Its most contested change downgrades electronic transmission of polling-unit results from a firm requirement to an option at INEC's discretion, keeping the manually collated Form EC8A as the primary legal record — a shift critics say weakens the transparency gains associated with BVAS and the IReV portal. It also introduces flexibility around the election-notice timeline (including avoiding scheduling votes during Ramadan) and technical corrections to the 2022 Act.