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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. 2327 
Introduced by Representatives  
BELLA VANESSA B. SUANSING and MIKAELA ANGELA B. SUANSING 
AN ACT 
GIVING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO 
SERVICES TO INDIGENT PATIENTS 
EXPLANATORY NOTE 
Article XIII, Section 11 of the 1987 Constitution mandates the State to adopt a 
comprehensive and integrated approach to health development, ensure that affordable health 
care and other social services are accessible to all. There shall be a priority for the needs of the 
underprivileged sick, elderly, disabled, women and children. The State shall make the effort to 
provide free medical health care for the underprivileged. 
Aligned with the aforementioned constitutional mandate, the Philippines has made 
notable progress in the health sector, including the passage of Republic Act No. 11223 or the 
Universal Health Care Act, which promotes access to quality and affordable health services 
without financial difficulties for all Filipinos, regardless of income or geographic location. 
However, despite the passage of the law, its implementation has been greatly hindered by 
problems such as workforce readiness and service delivery.1 
At present, the physician-to-ratio population in the Philippines stands at 7.92 per 10,000 
people, which falls short of the World Health Organization standard of 10 physicians per 
10,000 people.2 This statistic is a symptom of the brain drain phenomenon experienced by our 
local healthcare sector, where healthcare professionals leave the country to seek better 
compensation and working conditions outside the Philippines.  
1 WHO/CCU/18.02/Philippines 
2 Ateneo Study Highlights Workforce Hurdles to Universal Health Care in the Philippines | Ateneo De Manila 
University, 2025 
July 28, 2025
8:00 am


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In order to encourage more medical healthcare workers to serve the country, and most 
importantly, our indigent patients, the following measure seeks to recognize physicians' 
contribution to public welfare by providing financial incentives to doctors who render pro bono 
services, to reduce tax burden and indirectly compensating them, making it more sustainable 
for them to offer free services.  
Through the introduction of the provisions under this bill, we hope to incentivize 
physicians who are currently extending access to quality healthcare to our indigent patients to 
continue their good efforts and other physicians who may be entertaining the idea of engaging 
in pro bono services to indigent patients, while also facilitating access to quality healthcare for 
patients who otherwise would not be able to access it, either because of financial constraints or 
because of other external factors that may challenge their access to quality healthcare.  
This bill is a re-filed version of House Bill No. 1955, introduced by Hon. Yedda Marie 
K. Romualdez and Hon. Jude A. Acidre during the 19th Congress.
In view of the foregoing, the approval of this bill is earnestly sought. 
BELLA VANESSA B. SUANSING  
MIKAELA ANGELA B. SUANSING 
      2nd District of Sultan Kudarat 
1st District of Nueva Ecija 


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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. 2327 
Introduced by Representatives 
BELLA VANESSA B. SUANSING and MIKAELA ANGELA B. SUANSING 
AN ACT 
GIVING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO 
SERVICES TO INDIGENT PATIENTS 
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 "Physician Pro Bono 
Care Act." 
SECTION 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 affordable 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. 
SECTION 3. Tax Incentives to Physicians Rendering Pro Bono Services to 
Indigent Patients. - Physicians rendering pro bono services to indigent 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. 
SECTION 4. Implementing Rules and Regulations. – Within thirty (30) days 
from the effectivity of this Act, the Bureau of Internal Revenue (BIR), 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.  


 
 
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SECTION 5. Separability Clause. – If any provision of this Act is declared 
invalid or unconstitutional, the provisions not affected thereby shall remain in full force 
and effect. 
 
SECTION 6. Repealing Clause. – All  laws, presidential decrees, executive 
orders, presidential proclamations, rules and regulations or parts thereof contrary to or 
inconsistent with this Act are hereby repealed or modified accordingly. 
 
SECTION 7. Effectivity. – This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or in at least two (2) newspapers of general 
circulation. 
 
Approved,