Seyi Makinde, governor of Oyo State, has promised tax breaks as the All Progressives Movement's candidate for the 2027 presidential election. He also used the announcement to renew his claim over 250 billion naira in unremitted funds linked to Nigeria Liquified Natural Gas. The disputed money is described as NLNG funds that have not been remitted. The figure is central to Makinde's campaign messaging. His position links domestic tax policy to the question of public revenue from natural gas. The announcement did not specify which taxes would be reduced or who would qualify for relief. It also gave no timetable for resolving the dispute over the unremitted money.