“(d) To the extent possible, the government may grant special discounts in special programs for PWD on purchase of basic commodities, subject to the guidelines to be issued for the purpose by the Department of Trade and Industry (DTI) and the Department of Agriculture (DA); and “(e) Provision of express lanes for PWD in all commercial and government establishments; in the absence thereof, priority shall be given to them. “The abovementioned privileges are available only to PWD 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 PWD resides; “(ii) The passport of the PWD 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 PWD claims a higher discount as may be granted by the commercial establishment and/or under other existing laws or in combination with other discount program/s. “The establishments may claim the discounts granted in subsection (a), paragraphs (1), (2), (3), (5), (6), (7), and (8) as tax deductions based on the net cost of the goods sold or services rendered: Provided, however, That the cost of the discount shall be allowed as deduction from the gross income for the same taxable year that the discount is granted: 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. 2. Section 33 of Republic Act No. 7277, as amended, is hereby further amended to read as follows: “SEC. 33. Incentives. – Those caring for and living with a PWD shall be granted the following incentives: “(a) PWD, who are within the fourth civil degree of consanguinity or affinity to the taxpayer, regardless of age, who are not gainfully employed and chiefly dependent upon the taxpayer, shall be treated as dependents under Section 35(b) of the NIRC of 1997, 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 “x x x.” SEC. 3. Implementing Rules and Regulations, – The Department of Social Welfare and Development (DSWD), in consultation with the Department of Health (DOH), the Department of Finance (DOF), and the National Council on Disability Affairs (NCDA), shall promulgate the necessary rules and regulations for the effective implementation of the provisions of this Act: Provided, That the failure of the concerned agencies to promulgate the said rules and regulations shall not prevent the implementation of this Act upon its effectivity. SEC. 4. Separability Clause. – If any provision of this Act is declared invalid or unconstitutional, other provisions hereof which are not affected thereby shall remain in full force and effect. SEC. 5. Repealing Clause. – All laws, orders, decrees, rules and regulations, and other parts thereof inconsistent with the provisions of this Act are hereby repealed, amended or modified accordingly. SEC. 6. Effectivity. – This Act shall take effect fifteen (15) days after its publication in the Official Gazette or in two (2) newspapers of general circulation. Approved, (Sgd.) FRANKLIN M. DRILON President of the Senate (Sgd.) FELICIANO BELMONTE JR. Speaker of the House of Representatives This Act which is a consolidation of House Bill No. 1039 and Senatee Bill No. 2890 was passed by the House of Representatives and the Senate on December 16, 2015 and December 15, 2015, respectively. (Sgd.) OSCAR G. YABES Secretary of the Senate