NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
'(©{fttp oftljeS -
23 JftN 23 P4:13
RECEIVED BV:
SENATE
S.B. No. 1745
Introduced by SENATOR IMEE R. MARCOS
AN ACT
AMENDING SECTION 288 OF THE NATIONAL INTERNAL REVENUE 
CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
Article XIII, Section 1 of the 1987 Constitution provides that, "The Congress shall 
give highest priority to the enactment of measures that protect and enhance the right 
of all the people to human dignity, reduce social, economic, and political Inequalities, 
and remove cultural inequities by equitably diffusing wealth and political power for the 
common good."
In 2020, the World Health Organization (WHO) declared a global health 
emergency and an outbreak of the novel coronavirus (nCoV), later on named as Corona 
virus 2019 (COVID-19), which was first reported in Wuhan, China on 31 December 
2019. After careful assessment by the WHO, COVID-19 was declared a pandemic on 
11 March 2020. "Pandemic" is known as the worldwide spread of disease while, an 
"epidemid' is the occurrence in a community or region of cases of an illness, specific 
health-related behavior, or other health-related events clearly in excess of normal 
expectancy.
The COVID-19 pandemic has already caused over 218,000 cases worldwide and 
9,177 deaths. In the Philippines, as of 20 March 2020, there are already 230 cases and 
18 deaths. In the midst of the COVID-19 pandemic and the declaration of an "Enhanced 
Community Quarantined by President Rodrigo Duterte, the Filipinos' way of life are 
severely hampered since majority of business operations are suspended, including jobs, 
and many establishments implemented a "No Work, No Pa/' policy.


In order to address the needs of the Filipinos, especially the underprivileged and 
those in the vulnerable sector, this bill seeks to provide unconditional cash transfer to 
households gravely affected by the effects of an epidemic or pandemic crisis thereby 
providing financial, health, and food assistance for a period of three (3) consecutive 
years from its occurrence.
Thus, the immediate passage of this bill is earnestly sought.
MEE R. MARCOS


of tl)f &ftr?rni'j>
NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
23 JAN 23 P4:l3
RECEIVED BY:
SENATE
S.B. No. 1745
Introduced by SENATOR IMEE R. MARCOS
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AN ACT AMENDING SECTION 288 OF THE NATIONAL INTERNAL REVENUE 
CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled:
SECTION 1. Short Title. - This Act shall be known as the "Financial, Health, 
and Food Assistance in Times of Epidemic and Pandemic Crisis Act."
Sec. 2. Declaration of Policy. - It is hereby declared the policy of the State to 
give highest priority to the enactment of measures that protect and enhance the right 
of all the people to human dignity, reduce social, economic, and political inequalities by 
equitably diffusing wealth and political power for the common good. In this end, 
unconditional cash transfers shall be provided to households gravely affected by 
epidemic and pandemic crisis to provide financial, health, and food assistance thereby, 
aiding the people in times of dire need.
Sec. 3. Sec. 288 of the National Internal Revenue Code (NIRC) of 1997, as 
amended, is hereby further amended to read as follows:
"Sec. 288. Disposition of Incremental Revenue - x x x
"(A) XXX 
"(B) XXX 
"(C) XXX 
"(D) XXX 
"(E) XXX
"(F) Incremental Revenues from the Tax Reform for 
Acceleration and Inclusion


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(TRAIN). - For five (5) years from the effectivity of this Act, the yearly 
incremental revenues generated shall be automatically appropriated 
as follows: XXX
"(c) A social welfare and benefits program where qualified 
beneficiaries shall be provided with a social benefits card to avail of 
the following social benefits:
"(i) Unconditional cash transfer to households in the first to seventh 
income deciles of the National Household Targeting System for 
Poverty Reduction (NHTS-PR), Pantawid Pamilyang Pilipino Program, 
and the social pension program for a period of three (3) years from 
the effectivity of this Act: Provided, That the unconditional cash 
transfer shall be Two hundred pesos (P200.00) per month for the first 
year and Three hundred pesos (P300.00) per month for the second 
year and third-year, to be implemented by the Department of Social 
Welfare and Development (DSWD);
(ii) UNCONDITIONAL CASH TRANSFER TO HOUSEHOLDS 
GRAVELY AFFECTED BY THE EFFECTS OF EPIDEMIC OR 
PANDEMIC CRISIS TO PROVIDE FINANCIAL, HEALTH, AND 
FOOD ASSISTANCE TO FILIPINOS ESPECIALLY THE 
UNDERPRIVILEGED AND VULNERABLE SECTORS, FOR A 
PERIOD OF THREE (3) CONSECUTIVE YEARS FROM ITS 
OCCURRENCE: PROVIDED, THAT THE UNCONDITIONAL CASH 
TRANSFER SHALL BE THREE HUNDRED PESOS (PHP 300.00)
OR IN KIND PER MONTH WHICH SHALL BE IMPLEMENTED BY 
THE DSWD AND SHALL BE INCLUDED IN THE GENERAL 
APPROPRIATIONS ACT (GAA): PROVIDED, FURTHER THAT 
SUCH HOUSEHOLDS SHALL BE DETERMINED IN 
ACCORDANCE TO THE QUALIFICATIONS WHICH SHALL BE 
DETERMINED BY THE NATIONAL GOVERNMENT, IN 
CONSULTATION WITH THE DSWD;
X X x"
Sec. 4. Section 288 of the NIRC of 1997, as amended, shall be renumbered 
accordingly.
Sec. 5. Implementing Rules and Regulations. - The concerned departments and 
agencies shall issue the implementing rules and regulations for this Act within sixty (60) 
days after the approval of this Act.
Sec. 6. Repealing Clause. - Any law, decrees, orders, rules and regulations or 
other issuances or part thereof inconsistent with the provisions of this Act are hereby 
repealed, or modified accordingly.


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Sec. 7. Separability Clause. - If any part or provision of this Act is declared 
unconstitutional, the remainder of this Act or any provision not affected thereby shall 
remain in full force and effect.
Sec. 8. Effectivity Clause. - This Act shall take effect after fifteen (15) days 
following the completion of its publication in the Official Gazette or in a newspaper of 
general circulation in the Philippines.
Approved,