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

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TWENTIETH CONGRESS
First Regular Session

HOUSE BILL. No._504

Introduced by Representative Crispin Diego “Ping” D. Remulla

AN ACT
GIVING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO
SERVICES TO INDIGENT PATIENTS,

EXPLANATORY NOTE

A growing number of Filipinos now consider themselves poor, with the latest data from
the Social Weather Stations (SWS) revealing that self-rated poverty has climbed to its highest
level in over two decades. According to the SWS December 2024 survey, 63% of Filipino
families identified themselves as poor. This is equivalent to approximately 17.4 million
households. This also marks a steady increase over the past three quarters, reflecting the
deepening economic hardship and growing inequality across the country.

In line with this alarming rise in poverty, there is an urgent need to strengthen programs
that directly address the basic needs of the most vulnerable, especially in the area of health.
There have been several instances where hospitals have been overwhelmed with patients. In
2022. the PGH reached 200% capacity, but not due to the COVID-19 pandemic during that
time. Similarly, in 2024, lepto patients were referred to other hospitals due to a lack of
manpower following the floods caused by a typhoon. In the future, these instances may still

occur.

These recurring situations highlight the strain on the country’s healthcare system,

particularly in government hospitals, which are often the only option for indigent patients.


This proposed measure offers a strategic and compassionate approach to this challenge.
By granting tax incentives to physicians who would voluntarily provide free medical services
to indigent patients, this measure will ease the burden on public hospitals while expanding

access to essential healthcare.

In view of the foregoing, the approval of this measure is earnestly sought.

CRISPIN DIEGO “PING” D. REMULLA


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

TWENTIETH CONGRESS
First Regular Session

HOUSE BILL NO. 504

Introduced by Representative Crispin Diego “Ping” D. Remulla

AN ACT
GIVING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO
SERVICES TO INDIGENT PATIENTS

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

SECTION I. Short Title. — This Act shall be known as the “Physician Pro Bono Care
Act”

SEC. 2. Declaration of Policy. —It is the policy of the State to protect and promote the
right to health of the people and instill health consciousness among them. Further, the State
shall adopt an integrated and comprehensive approach to health development which shall
endeavor to make essential goods, health and other social services available to all people at
alfordable cost. There shall be priority for the needs of underprivileged sick, elderly, disabled
women and children. The State shall endeavor to provide free medical care to indigent patients.

SEC. 3. Tax Incentives to Physicians Rendering Pro Bono Services to Indigent

Patients. — Physicians rendering pro bono services to i

gent patients shall be entitled to a tax
credit to be deducted from their gross income. For this purpose. the Department of Health
(DOH) and the Philippine Medical Association (PMA) shall evaluate the pro bono services
rendered by the physicians, considering the number of hours and the nature of treatment
involved.

SEC. 4. Accreditation of Participating Physicians. - Only physicians duly accredited
by the DOH and the PMA shall be eligible to receive tax credits under this Act. Accreditation


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shall include, but not be limited to, registration of medical license, proof of good standing, and
commitment to render a minimum number of service hours annually.

SEC. 5. Implementing Rules and Regulations. ~ Within thirty (30) days from the
effectivity of this Act, the Bureau of Internal Revenue, in consultation with the DOH and the
PMA, shall promulgate the rules and regulations necessary for the effective enforcement of the
provisions of this Act.

SEC. 6. Separability Clause. — If any portion or provision of this Act is declared
unconstitutional, the remainder of this Act or any provisions not affected thereby shall remain
in force and effect.

SEC. 7. Repealing Clause. — Any law, presidential decree or issuance, executive order,
letter of Instruction, rule or regulation inconsistent with the provisions of this Act is hereby
repealed or modified accordingly.

SEC. 8. Effectivity Clause. — This Act shall take effect fifteen (15) days after its

complete publication in at least two (2) newspapers of general circulation.

Approved,