EIGHTEENTH CONGRESS OF THE
REPUBLIC OF THE PHILIPPINES
First Regular Session
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SENATE
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'19 JUL 15 A9 58
S. No. 4 5 3
Introduced by SENATOR RAMON BONG REVILLA, JR.
AN ACT
GRANTING TAX RELIEF TO PERSONS WITH DISABILITIES (PWDs), AND
FOR OTHER PURPOSES
EXPLANATORY NOTE
The Tax Relief Act to Persons with Disability aims to aid PWDs in improving
their quality o f life by assisting them financially.
Persons with disability (PWDs) is an emerging sector within public health. PWDs
account for around 1.57% o f the national population according to the 2010 Census of
the Philippine Statistics Authority.
As most o f us know, PWDs are already faced with piling expenses that relate
to addressing or maintaining their respective health issues.
This proposed bill seeks to alleviate their financial burdens by granting Persons
with Disability an equitable form of tax relief to ensure not only their rehabilitation,
self-development, and self-reliance, but also, their integration with the mainstream of
society.
This special tax treatm ent to be granted to Persons with Disabilities does not
seek to discriminate their circumstantial situation, but to identify a solution to improve
their welfare and quality of living.
In view o f the foregoing, the passage of this bill is earnestly recommended.
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RAMO^BONG REVILLA, JR.