I OF REPRESENTATIVES
RECEIVED
ul pare JUN 2016

sive: “Hl
By

Republic of the Philippines
HOUSE OF REPRESENTATE
Quezon City, Metro Manil

SEVENTEENTH CONGRESS
First Regular Session

REGISTRATION CNIT

House Bill No._359 BILLS 2) «NDE X SERVICE

Introduced by DIWA Party-list Representative Emmeline Y. Aglipay — Villar

EXPLANATORY NOTE

In recognition of the fact that differently abled persons are as much part of our society
as everyone else, it is the policy of the State to give full support to the improvement of the
total well-being of disabled persons and their integration into the mainstream of society;

To this end, various laws have been enacted in order to uplift the lives and advance
the interests of differently abled persons. However, we often overlook the fact that equal
recognition must also be given to the parents of these differently abled persons who have to ,
put in extra effort in raising their children because of their children’s special needs. It is for
this reason that this bill, a re-filing of House Bill No. 4516 filed by Rep. Mark A. Villar last
16" Congress, seeks to provide tax deductions to the parents and legal guardians of children
with special needs.

Lenise. #. Volkan
EMMELINE Y. AGLIPAY - VILLAR
Representative, DIWA Party-list

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Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

SEVENTEENTH CONGRESS
First Regular Session

House Bill No,_ 392

Introduced by DIWA Party-list Representative Emmeline Y. Aglipay — Villar

AN ACT GRANTING TAX DEDUCTIONS TO PARENTS AND LEGAL.
GUARDIANS OF CHILDREN WITH SPECIAL NEEDS

Be it enacted by the Senate and House of Representatives of the Philippines in Congress
assembled:

SECTION 1. Declaration of Policy. - It is the policy of the State to promote the right
of every individual to relevant quality education regardless of sex, age, breed, socio-
economic status, physical and mental condition, social or ethnic origin, political and other
affiliation. 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.

SECTION 2. Definition. - For the purposes of this Act, these terms are defined as
follows:

Autism - A developmental disability significantly affecting verbal and nonverbal
communication and social interaction, generally evident before age three (3) that adversely
affects a child's educational performance. Other characteristics often associated with autism
are engagement in repetitive activities and stereotyped movements, resistance to
environmental change or change in daily routines, and unusual responses to sensory
experiences, The term does not apply if a child's educational performance is adversely
affected because the child has an emotional disturbance.

Deafness - A hearing impairment that is so severe that the child is impaired int
processing linguistic information through hearing, with or without ‘amplification that
adversely affects a child's educational performance.

Emotional Disturbance - A condition exhibiting one or more of the following
characteristics over a long period of time and to a marked degree that adversely affects a
child's educational performance:

A. An inability to learn that cannot be explained by intellectual/sensory
or health factors;

B. An inability to build or maintain satisfactory interpersonal
relationships with peers and teachers;

C. Inappropriate types of behaviors or feelings under normal

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circumstances,
D. A general pervas' e mood. c unhappiness or depression.

E. A tendency to dev:'~» shysical symptoms or fears associated with
personal or school» ems.
The term includes schizophrenia. 7 » does not apply to children who are socially

maladjusted, unless it is determined that they hey « on emotional disturbance.

Hearing Impaired - impairment in heaiing. whether permanent or fluctuating, that
adversely affects a child's performance.

Intellectually Disabled - Significantly sub-average general intellectual functioning
existing concurrently with deficits in adaptive behavior and manifested during the
developmental period that adversely affects a child's performance

Orthopedic Impairment - A severe orthopedic impairment that adversely affects a
child's educational performance. The term includes impairments caused by congenital
anomaly (e.g. club foot, absence of some member), impairments caused by disease (e.g.,
poliomyelitis/bone tuberculosis), and impairments from other causes (e.g. cerebral palsy,
amputations, and fractures or bums that cause contractures).

Qualified Children with Special Needs - means a legitimate, illegitimate or legally
adopted child chiefly dependent and living with the taxpayer. This also covers children with
special needs who are placed under the legal custody of an immediate family member or
relative. The child should not be more than 13 years of age and must be assessed by the
Department of Education's Special Education Division and a medical professional in order to
qualify.

Provided, however, that children who are permanently disabled and who are unable to
fully take care for themselves are qualified no matter how old they are.

This does not cover children considered mentally gifted or fast learners.

Specific teaming 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

Speech or Language Impaired - communication disorder such as stuttering impaired
articulation, language impairment, or a voice impairment that adversely affects a child's
educational performance.

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

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congenital or degenerative or to brain injuries induced by birth trauma

Visual Impairment - impairment in vis’ on that, even with correction adversely affects
a child’s educational performance. The term | > 1“cs both partial and sight blindness

SECTION 3. Deduction from Tax»!
a deduction of P50,000. Expenses that qualiiy "1

me. - A qualified taxpayer is entitled to
ction are:

# Tuition for a private schoo!
© Therapy,

© Diagnostic evaluations by
«Tutoring,

# Transportatio ses to school or a medical facility;
© Specialized instructional materials

ical professional,

The parent or legal guardian must provide more than half of the total financial support
for the child to qualify for the deduction.

SECTION 4. Implementation. - The Bureau of Internal Revenue in consultation
with the Department of Education's Special Education Division and Department of Health
shall issue such rules and regulations as may be necessary to carry out the purpose of this
Act.

SECTION 5. Effectivity. - This Act shall take effect fifteen (15) days after its
publication in the Official Gazette and two (2) newspapers with a nationwide circulation.

Approved,