This chapter presents some issues of legislating zakat that have emerged in the aftermath of the Soeharto government in 1998. The enactment of Zakat Administration Law 38/1999 was as a result of contributions from both the MORA and the Forum Zakat (FOZ), although the former actually sought to dominate the enactment process. The promulgation of Law 38/1999 on the Management of Zakat was clear evidence that the institutionalization of zakat had reached the point where the permeation of Islamic doctrines in the structure of the secular state had begun to deepen considerably and perhaps even irreversibly. Yet the process of drafting that law, as this chapter shows, was not easy.