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Republic of the Philippines
Bouse of Representatives
Queson City, Metro Manila

Twentieth Congress

First Regular Session

2553

House Bill No.

Introduced by

HON. REPRESENTATIVE LAARNI LAVIN ROQUE
4™ DISTRICT, BUKIDNON

EXPLANATORY NOTE

The 1987 Philippine Constitution in Section 13 of Article II mandates
that:

“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."

According to the latest Department of Education (DepEd) report, 50%
of the population, or roughly 55 million Filipinos, are individuals and youth
(0-24 yrs.) The SPED Division of the Department of Education estimates that
13% of individuals and youth population in the country, or around 7.15
million, have special needs; 2% are gifted while 10% are those with
disabilities.

Individuals and youth with special needs (IYSNs) 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. They 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.

It is high time that State pays close attention and address the needs of
our IYSNs, as well as take the necessary steps to help to make them
productive citizens.

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 these individuals’ special needs. It is for this reason
that this bill seeks to provide tax deductions to the parents and legal
guardians of individuals with special needs.

Given the above premises, the urgent passage of this bill is earnestly
sought.

HON. LAA VIN ROQUE
4™ DIST BUKIDNON


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Republic of the Philippines
Bouse of Representatives
Queson City, Metro Manila

Twentieth Congress

First Regular Session

No. 2993

Introduced by

HON. REPRESENTATIVE LAARNI LAVIN ROQUE
4 DISTRICT, BUKIDNON

AN ACT
GRANTING TAX DEDUCTIONS TO PARENTS AND LEGAL GUARDIANS
OF INDIVIDUALS 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 protect
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 individuals 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. Individuals with special needs (ISNs) refer to those persons below
eighteen (18) years old and who are 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 individuals 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.

They may be classified as follows:

. Gifted individuals 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 thos: i
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;

N

Individuals 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;

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Individuals 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;

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. Individuals with hearing impairment are those who are deaf or of
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;

. Individuals 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;

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6. Individuals with orthopedic/physical handicap are those whose
impairment permanently or temporarily interferes with the normal
functions of the joints, muscles or limbs;

7. Individuals with special health problems are those who have health
conditions that tend to keep these individuals 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;

2

Individuals 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;

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. Individuals 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 an individual's educational performance;

10. Individuals with autism are those with developmental disabilities,
the onset of which occurs before 30 months of age, which is
marked by disturbance in development, language and relationship
with persons, ai ies and objects and which may coexist with
intellectual disability and epilepsy. Individuals afflicted with this
disorder have perceptual cognitive communication and social
difficulties which change over ti

11.Individuals with multi-handicaps are those with more than one
disability such as the deaf-blind or those diagnosed with autism
and intellectual disability.

12. Individuals 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. Individuals 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 eighteen

(18) years old to thirty (30) years old with the same characteristics are
ISNs, 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.

. Qualified Individuals and Youth with Special Needs - means a legitimate,
illegitimate or legally adopted IYSN chiefly dependent and living with the
taxpayer. This also covers individuals with special needs who are placed
under the legal custody of an immediate family member or relative.

This does not cover individuals considered mentally gifted or fast

learners.

SECTION 3. Deduction from Taxable Income. - A qualified taxpayer is

entitled to a deduction of P50,000. Expenses that qualify for a deduction

are:

. Tuition for a private school;

. Therapy;

| Diagnostic evaluations by a medical professional;

. Tutoring;

. Transportation expenses to school or a medical
facility;

. Specialized instructional materials.

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The parent or legal guardian must provide more than half of the total

financial support for the individual 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 the 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 at least two (2) newspapers of general circulation.

Approved.