(k) Provision of express lanes for persons with disability in all commercial and government establishments; in the absence thereof, priority shall be given to them. The abovementioned privileges are available only to persons with disability who are Filipino citizens upon submission of any of the following as proof of his/her entitlement thereto: (I) An identification card issued by the city or municipal mayor or the barangay captain of the place where the persons with disability resides; (II) The passport of the persons with disability concerned; or (III) Transportation discount fare Identification Card (ID) issued by the National Council for the Welfare of Disabled Persons (NCWDP). The privileges may not be claimed if the persons with disability claims a higher discount sa may be granted by the commercial establishment and/or under other existing laws or in combination with other discount programs/s. The establishments may claim the discounts granted in sub-sections (a), (b), (c), (f) and (g) as tax deductions based on the net cost of the goods sold or services rendered: Provided, further, That the total amount of the claimed tax deduction net of value-added tax if applicable, shall be included in their gross sales receipts for tax purposes and shall be subject to proper documentation and to the provisions of the National Internal Revenue Code (NIRC), as amended.” “SEC. 33. Incentives. – Those caring for and living with a person with disability shall be granted the following incentives: (a) Persons with disability shall be treated as dependents under the Section 35 (A) of the National Internal Revenue Code, as amended and as such, individual taxpayers caring for them shall be accorded the privileges granted by the code insofar as having dependents under the same section are concerned; and (b) Individuals or nongovernmental institutions establishing homes, residential communities or retirement villages solely to suit the needs and requirements of persons with disability shall be accorded the following: (i) Realty tax holiday for the first five years of operation; and (ii) Priority in the building and/or maintenance of provincial or municipal roads leading to the aforesaid home, residential community or retirement village.” SEC. 2. Republic Act No. 7277 is hereby amended inserting a new title, chapter and section after Section 38 be denominated as title 4, chapters 1 and 2 and Sections 40, 41 and 42 to read as follows: “Title Four Prohibitions on Verbal, Non-verbal Ridicule and Vilification Against Persons with Disability “CHAPTER 1. Deliverance from Public Ridicule “SEC. 39. Public Ridicule. – For purposes of this chapter, public ridicule shall be defined as an act of making fun or contemptuous imitating or making mockery of persons with disability whether in writing, or in words, or in action due to their impairment/s. “SEC. 40. No individual, group or community shall execute any of these acts of ridicule against persons with disability in any time and place which could intimidate or result in loss of self-esteem of the latter. “CHAPTER 2. Deliverance from Vilification “SEC 41. Vilification. – For purposes of this Chapter, vilification shall be defined as: (a) The utterance of slanderous and abusive statements against a person with disability; and/or (b) An activity in public which incites hatred towards, serious contempt for, or severe ridicule of persons with disability.” “SEC. 42. Any individual, group or community is hereby prohibited from vilifying any person with disability which could result into loss of self-esteem of the latter.” SEC. 3. Section 46 of Republic Act No. 7277 is hereby amended to read as follows: “SEC. 46. Penal Clause. – (a) Any person who violates any provision of this Act shall suffer the following penalties: (1) For the first violation, a fine of not less than Fifty Thousand pesos (P50,000.00) but not exceeding One hundred thousand pesos (P100,000.00) or imprisonment of not less than six months but not more than two years, or both at the discretion of the court; and (2) For any subsequent violation, a fine of not less than One hundred thousand pesos (P100,000.00) but not exceeding Two hundred thousand pesos (P200,000.00) or imprisonment for not less than two years but not more than six years, or both at the discretion of the court.