EIGHTEENTH CONGRESS OF THE
REPUBLIC OF THE PHILIPPINES
First Regular Session
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SENATE
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Introduced by SENATOR RAMON BONG REVILLA, JR.
AN ACT
GRANTING TAX RELIEF TO PERSONS WITH DISABILITIES (PWDs), AND
FOR OTHER PURPOSES
Be i t enacted by the Senate and House o f Representatives o f the Philippines in
Congress assembled:
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Section 1. Short Title. - This Act shall be known as "Tax Relief for Persons with
Disabilities (PWDs) Act o f 2019."
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Sec. 2. Declaration o f Policy. - The State affirms the principle that disabled
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persons are part of Philippine society. The State shall give full support to the
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improvement of the total well-being o f Persons with Disability (PWDs) and their
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integration into the mainstream of society. Toward this end, the State shall adopt
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policies ensuring the rehabilitation, self-development, and self-reliance o f PWDs. It
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shall aid in recognizing their skills and potentials to enable them to compete favorably
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for available opportunities.
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Sec. 3. Definition o f Terms. - As used in this Act, the term "persons with
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disabilities" shall refer to those suffering from restriction or different abilities, as a
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result o f a mental, physical or sensory impairment, to perform an activity in the
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manner or within the range considered normal for a human being, as the term is used
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in Republic Act No. 7277, or the Magna Carta for the Disabled Person.
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