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FOURTEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES 
) 
Second Regular Session 
SENATE 
S.NO. 3891 
Introduced by Senator Antonio "Sonny" F. Trillanes IV 
EXPLANATORY NOTE 
The Constitution provides that the State shall protect and promote the right of the people 
to health and instill health consciousness among them. Further, the State shall also adopt 
an integrated and comprehensive approach to health development with the end view of 
making essential health sewices available to all the people at affordable cost, giving 
priority to the needs of the underprivileged, the sick, the elderly, the disabled and the 
women and children. 
Unfortunatebf, inany of OUT countrymen camot afford the cost of seeking medication. 
Most choose spending for their basic necessities first over their health. Many seek 
medical attention after their condition has gone worse. Some, sadly, die without even 
seeing medical professionals. 
To make matters worse, some of the doctors in our country take up nursing courses to 
land a job as a nurse abroad since it promises a higher salary than the current salary they 
are receiving. This worsens the shortage of healthcare workers thus lessening the access 
of ow poor countrymen to basic health care services. Thus, there is a need to give certain 
incentives to doctors to persuade them not to leave ow country. This bill seeks to give tax 
credit to doctors who render pro bono services to indigents. 
In view ofthe foregoing, immediate appmvai ofthis mectsme is earnestly sought. 
Senator 
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FOURTEENTH CONGRESS OF THE ) 
REPUBIK! OF THE PELLIPPJNES 1 
Second Regular Session 
1 
Introduced by Senator Antonio “Sonny” F. Trillanes IV 
AN ACT 
GIVJNG TAX CREDIT TO PHYSICIANS RENDERING PRO BONO SERVICES 
TO POOR PATIENTS 
Be it enucted by the Senute and the House of Repreaentutives of the Philippines in 
Congress assembled. 
Section 1. Declaration Policy. - It is the declared policy of the State to protect 
and promote the right to health of the people and instill health consciousness among 
them. Further, the Sate shall a&@ ap1 integrated and cmpreknsive approach to health 
development which shall endeavor to make essential goods, health and other social 
services available to all the people at affordable cost. There shall be priority for the needs 
of thc underprivileged sick, elderly, disabled, wemen, and children. The State shall 
endeavor to provide free medical care to poor patients. 
Sec. 2. Incemtive to Phydcians Rendering Pro Bono Services to Poor Patients. - 
Physicians rendering pro bono services to poor patients shall be entitled to tax credit to 
be deducted from their gross income. For this purpose, the Department of Health and the 
Philippine Medical Asscxiation shall evaluate the pro &ao sewices rendered by the 
physicians considering the number of hours and the nature of treatment involved. 
Sec. 3. Impleinenpting Rtttes and Regulations. -The Bureau of Internal Revenue 
in consultation with the Department of Health and the Philippine Medical Association 
shall promulgate the rules and regulations for the effective enforcement of the provisions 
of this Act 
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Sec. 4. Separability Clause - Should any provision of this Act or any part thereof 
be declared invalid, the other provisions, so far as they are separable from the invalid 
ones, sipdl remain 
full fmce and &e&. 
Sec. 5. Repealing Clause. - All laws, orders, issuances, rules, and regulations or 
prts thereof iwonsistent with t&s Act are hereby repealed op modified aCCQFdiBgly. 
See. 6. Effectivity. - This Act shall take effect fifteen (15) days after its complete 
publication 
in 
at 
least 
two 
(2) 
wwsppers 
of 
general 
circulation. 
Approved, 
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