The Annual SMEs Law introduces strategic measures aimed at strengthening Italian micro, small and medium-sized enterprises by encouraging aggregation, innovation within the production system and improved access to credit. Among the key measures is the allocation of €100 million for a new scheme supporting development programmes proposed by SMEs in the fashion supply chain, including business aggregations. The law also introduces a tax incentive for the 2026–2028 period in the form of a tax deferral for companies entering into or joining a network contract. The incentive applies to profit shares allocated to a dedicated reserve and committed to the investments envisaged in the joint network programme. Furthermore, the measure delegates the Government to adopt a legislative decree aimed at reorganising and streamlining the regulatory framework concerning innovative start-ups, spin-offs, innovative SMEs, as well as start-up incubators and accelerators, through the drafting of a consolidated legal text.