On 20 June 2012, the parliament enacted the Spring Budget for 2012 (Prop. 2011/12:100), which outlines the long-term economic strategy and presents planned tax measures for 2013. On 1 June 2012, the government published a draft bill presenting in detail selected tax amendments that were outlined in the Spring Budget 2012 and are included in the Budget Bill for 2013 if the economic situation permits. Corporate taxation –   Reducing the corporate income tax from 26.3% to 25.3%. –   Reducing tax on replacement reserves from 26.3% to 25.3%. The reduced tax rate would apply also to reserves already made.