Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
Second Regular Session 
HOUSE BILL No. ______ 
Introduced by Representative CAMILLE A. VILLAR 
AN ACT 
GRANTING TAX DEDUCTIONS TO PARENTS AND LEGAL GUARDIANS OF 
CHILDREN AND YOUTH WITH SPECIAL NEEDS 
EXPLANATORY NOTE 
The State recognizes the vital role of the youth in nation-building and shall 
promote and protect their physical, moral, spiritual, intellectual, and social well-being. 
It shall inculcate in the youth patriotism and nationalism, and encourage their 
involvement in public and civic affairs.1 
Moreover, the State shall defend the right of children to assistance, including 
proper care and nutrition, and special protection from all forms of neglect, abuse, 
cruelty, exploitation, and other conditions prejudicial to their development.2 
The recent study of the United Nations Children’s Fund (UNICEF, 2022) 
estimates that there are about 1.6 million Filipino children with disabilities.3  
Merriam-Webster define ‘special needs” as “various difficulties (such as a 
physical, emotional, behavioral, or learning disability or impairment) that causes an 
individual to require additional or specialized services or accommodations (such as 
in education or recreation).”  
In the Philippines, consider the following4: 
1 Section 13, Article II, Declaration of Principles and State Policies, of the 1987 Philippine Constitution 
2 Section 3 (2), Article XV, The Family, of the 1987 Philippine Constitution 
3 Congressional Policy and Budget Research Department, House of Representatives, March 2023 (No. 17), citing Cost of Raising 
Children with Disabilities in the Philippines, UNICEF 2022 
4 Data culled from Philippine Policy Report No.6, Children with Disabilities: Finding the Way to an Inclusive Service Framework, 
July 2018, study funded by the Australian Embassy in Manila, UNICEF, DSWD and the Development Academy of the Philippines 
February 7, 2024
5:03 pm
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
PhilHealth estimates that one out of seven or around 5.1 million Filipino
children are living with disabilities. Yet there is little information on the
prevalence of disabilities among Filipino children.

Children with disabilities continue to experience barriers to access basic
social services. This is compounded by poverty, lack of data, weak
governance and discriminatory attitudes related to disability in general.

Children with disabilities are less likely to attend school, access medical
services, or have their voices heard in society. Their disabilities also
place them at a higher risk of physical abuse and discrimination, and
often exclude them from receiving proper nutrition or humanitarian
assistance in emergencies.
Through this legislation, a framework is being envisioned and that society 
must adapt its structures and mechanisms to ensure children irrespective of age, 
gender and disability must enjoy the human rights that are inherent in their human 
dignity.  Disability cannot be considered in isolation, having special needs should not 
be a badge for discrimination. 
The proposed legislation aims to provide additional tax deductions to parents or 
legal guardian of CYSN in recognition of their contribution in nurturing the welfare and 
well-being of the CYSN.  
In view of the foregoing, the urgent passage of this bill is earnestly sought. 
CAMILLE A. VILLAR


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
Second Regular Session 
HOUSE BILL No. ______ 
Introduced by Representative CAMILLE A. VILLAR 
AN ACT 
GRANTING TAX DEDUCTIONS TO PARENTS AND LEGAL GUARDIANS OF 
CHILDREN AND YOUTH WITH SPECIAL NEEDS 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled. 
SECTION 1. Declaration of Policy. -The State promotes and protects the youth's 
physical, moral, spiritual, intellectual and social well-being in recognition of their vital 
role in nation-building. The State also recognizes that children and youth with 
disabilities, despite their disabilities and impairments, may contribute to society but 
only with the timely assistance and intervention of the State. Further, the State shall 
promote and maintain equality of access to education and medical care as well as the 
enjoyment of benefits of education by all its citizens. 
SEC. 2. Definition. - For the purposes of this Act, these terms are defined as 
follows: 
A.
Children with special needs (CSNs) refer to those persons below
eighteen (18) years old who are the mentally gifted or are fast learners; and those 
who are disabled, impaired and handicapped and in need of special education as 
well as services for rehabilitation. They differ from the average children in mental 
characteristics, sensory abilities, neuro-muscular or physical characteristics, social 
attributes, to such an extent that requires the use of modified school practices or 
special education services to develop them to maximum capability. 
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They may be classified as follows: 
 
1. 
Gifted children and fast learners are those capable of superior performance 
including those with demonstrated achievement or potential ability in one or 
more of the following areas: general intellectual ability, specific academic 
aptitude, creative or productive thinking ability, leadership ability, ability in 
the performing arts and psychomotor ability, or those individuals who 
consistently manifest the following cluster of traits: above average ability 
(including intelligence), high creativity (implies the developmental 
appreciation of innovative ideas) and high task commitment (related to a 
high degree of motivation) and those who by reason thereof, require services 
or activities not ordinarily provided by the school; 
 
2. 
Children with mental retardation intellectual disability are those who have 
substantial limitation in present functioning characterized by significant sub-
average intellectual functioning, existing concurrently with the related 
limitations in two or more of the applicable adaptive skill areas; 
communication, self-care, home living, social skills, community use, self- 
direction, health and safety, functional academics, leisure and work; 
 
3. 
Children with visual impairment are those who are blind or having a low 
vision. Persons are blind if they have a visual capacity of 20/200 or less in a 
better eye after maximum correction. The low vision persons retain a 
relatively low degree of vision and can read only enlarged print or regular 
print under special conditions; 
 
4. 
Children with hearing impairment are those who are deaf or hard-of- 
hearing. The deaf persons are one whose hearing are non-functional for 
ordinary purpose in life. The hard-of-hearing have a defective sense of hearing 
that is functional without a hearing aid; 
 
5. 
Children with behavior problems are those who cannot adjust to the 
socially accepted norms or behavior and, consequently disrupt their academic 
progress, in the learning efforts of their classmates and interpersonal relations; 
 
6. 
Children with orthopedic/physical handicap are those whose impairment permanently 
or temporarily interferes with the normal functions of the joints, muscles or limbs; 
7 Children with special health problems are those who have health conditions 
that tend to keep children out-of-school or those with chronic and/or 
debilitating illnesses such as cardiac (heart) diseases, asthma, diabetes, 
tuberculosis 
and 
other 
respiratory 
ailments, 
carcinoma, 
epilepsy, 
malnutrition and others; 
 


8. 
Children with learning disabilities are those who, although normal in 
sensory, emotional and intellectual abilities, exhibit disorders in perception, 
listening, thinking, reading, writing, spelling or arithmetic. They have such 
condition as perceptual handicaps, brain injury, minimal brain dysfunction, 
dyslexia and developmental aphasia;  
 
9. 
Children with speech defects are those whose speech differs from the 
average so far as to draw unfavorable attention to the manner of speaking 
rather than to the thought conveyed, which include communication disorders 
such as stuttering impaired articulation, language impairment, or a voice 
impairment that adversely affects a child's educational performance; 
 
10. 
Children with autism are those with developmental disabilities, the onset 
of which occurs before thirty (30) months of age which is marked by 
disturbance in development, language and relationship with persons, 
activities and objects and which may coexist with intellectual disability and 
epilepsy. Children afflicted with this disorder have perceptual cognitive 
communication and social difficulties which change over time; 
 
11. 
Children with multi-handicaps are those with more than one disability 
such as the deaf-blind or those diagnosed with autism and intellectual 
disability; 
 
12. 
Children with Specific Learning Disability - A disorder in one or more of 
the basic physiological processes involved in understanding or in using 
language, spoken or written, which may manifest itself in the imperfect 
ability to listen, think, speak, read, write, spell or do mathematical 
calculations. Such term includes conditions such as perceptual disabilities, 
brain injury, minimal brain dysfunction, dyslexia, and developmental 
aphasia; 
 
13. 
Children with Traumatic Brain Injury - An acquired injury to the brain 
caused by an external physical force, resulting in total or partial functional 
disability or psychosocial impairment or both, and that adversely affects a 
child's educational performance. The term applies to open or closed head 
injuries resulting in impairments in one or more areas, such as cognition, 
language, memory, attention, reasoning, abstract thinking, judgment, 
problem solving, sensory, perceptual and motor abilities, psychosocial 
behavior physical functions, information processing, and speech. The term 
does not apply to brain injuries that are congenital or degenerative or to 
brain injuries induced by birth trauma. 
 
 
 


B. 
Youth with special needs (YSNs) refer to those persons between fifteen 
(15) years old to thirty (30) years old with the same characteristics are CSNs, except 
those mentally gifted or fast learners. Provided, that, those persons who have mental 
retardation or autism or other chronic intellectual disabilities, shall be considered a 
YSN regardless of age. 
 
C. 
Qualified Children and Youth with Special Needs - means a legitimate, 
illegitimate or legally adopted CYSN chiefly dependent and living with the taxpayer. 
This also covers children and youth with special needs who are placed under the 
legal custody of an immediate family member or relative. This does not cover children 
considered mentally gifted or fast learners. 
 
SECTION 3. Deduction from Taxable Income. - A qualified taxpayer is entitled to a 
deduction of One Hundred Thousand Pesos (PhP100,000.00). The expenses that qualify 
for deduction are: 
1. Tuition for a private school; 
2. Therapy; 
3. Diagnostic evaluations by a medical professional; 
4. Tutoring; 
5. Transportation expenses to school or a medical facility; and 
6. Specialized instructional materials. 
 
The parent or legal guardian must provide more than half of the total financial 
support for the child or youth to qualify for the deduction. 
 
SECTION 4. Implementation. The Department of Finance and Bureau of Internal 
Revenue, in consultation with the Department of Education and Department of 
Health, shall issue such rules and regulations as may be necessary to carry out the 
purposes of this Act. 
 
SECTION 5. Separability Clause - If any provision or part hereof, is held 
invalid or unconstitutional, the remainder of the law or the provision not 
otherwise affected shall remain valid and subsisting. 
 
SECTION 6. Repealing Clause - Any law, presidential decree or issuance, 
executive order, letter of instruction, administrative order, rule or regulation 
contrary to or is inconsistent with the provision of this Act is hereby repealed, 
modified, or amended accordingly. 
 
SECTION 7. Effectivity. - This Act shall take effect fifteen (15) days after its 
publication in at least two (2) newspapers of general circulation. 
 
Approved,