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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
2nd Regular Session 
House Bill No. ________ 
Introduced by Representative PAOLO Z. DUTERTE 
EXPLANATORY NOTE 
Section 6 of Republic Act No. 10524 or the Magna Carta for Disabled Persons affirms the 
equal employment opportunity to all qualified Persons with Disabilities (PWDs). To note, 
a significant population of the PWDs experience disproportionately high poverty rates as 
they have additional expenditures related to their disability which depend on their 
functional difficulties, health conditions, and support needs and other expenses related to 
the lack of accessibility and inclusiveness in their communities. 
Comprehensive, inclusive, and adequate support shall be given to the disabled persons 
in order for them to overcome social barriers, including equal protection in terms of 
growth and development opportunities such as education and employment, to name a 
few. RA No. 10524 or the Magna Carta of Persons with Disabilities upholds that these sets of 
opportunities must be within their reach, in addition to the fight against discrimination 
in their respective workplaces.  
Following the purpose of RA No. 10524 in amending RA 7277 highlighting the grant of 
positions to qualified PWDs in government agencies, offices, and corporations, this bill 
aims to expand the said mandate by making it compulsory for private entities with more 
than one hundred (100) employees to allot at least one (1%) of their total positions to the 
qualified PWDs, and in consonance, highly encouraging the said practice to the private 
corporations with less than one hundred (100) employees. The is proposed bill also grants 
tax incentives to the private corporations that will comply to this measure.  
In view of the foregoing, approval of this bill is earnestly sought. 
HON. PAOLO Z. DUTERTE
August 22, 2023
11:37 am
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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
2nd Regular Session 
House Bill No. ________ 
Introduced by Representative PAOLO Z. DUTERTE 
AN ACT 
EXPANDING THE POSITIONS RESERVED FOR QUALIFIED PERSONS WITH 
DISABILITY, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7277, AS 
AMENDED, OTHERWISE KNOWN AS “AN ACT PROVIDING FOR THE 
REHABILITATION, 
SELF-DEVELOPMENT, 
AND 
SELF-RELIANCE 
OF 
DISABLED PERSON AND THEIR INTEGRATION INTO THE MAINSTREAM 
OF SOCIETY AND FOR OTHER PURPOSES”, PROVIDING INCENTIVES 
THEREFOR, AND FOR OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Section 5 of Republic Act No. 7277, otherwise known as "An Act 
Providing for the Rehabilitation, Self-Development, and Self-Reliance of Disabled 
Person and their Integration into the Mainstream of Society and for Other Purposes”, 
is hereby amended to read as follows: 
" SECTION 5. Equal Opportunity for Employment – No disabled persons 
shall be denied access to opportunities for suitable employment. A 
qualified disabled employee shall be subject to the same terms and 
conditions of employment and the same compensation, privileges, 
benefits, fringe benefits, incentives or allowances as a qualified able-
bodied person. 
[Five percent (5%) of all casual, emergency and contractual positions in 
the Department of Social Welfare and Development; Health; Education, 
Culture and Sports; and other government agencies, offices or 
corporations engaged in social development shall be reserved for disabled 
persons.]" 
AT LEAST ONE PERCENT (1%) OF ALL THE POSITIONS IN THE 
GOVERNMENT AGENCIES, OFFICES OR CORPORATIONS SHALL 
BE RESERVED FOR QUALIFIED PERSONS WITH DISABILITY. 
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PRIVATE CORPORATIONS WITH MORE THAN ONE HUNDRED 
(100) EMPLOYEES SHALL RESERVE AT LEAST ONE PERCENT (1%) 
OF ALL POSITIONS FOR QUALIFIED PERSONS WITH DISABILITY.  
 
PRIVATE CORPORATIONS WITH LESS THAN ONE HUNDRED 
(100) EMPLOYEES ARE ENCOURAGED TO RESERVE POSITION(S) 
FOR QUALIFIED PERSONS WITH DISABILITY.  
 
SEC. 2. Qualified Persons with Disabilities. – In addition to the qualifications 
set forth by the employer for the reserved positions for the qualified PWDs, the 
qualified PWDs shall also be able to provide legitimate proof of disability apart from 
the PWD Identification Card (ID) issued by the Department of Social Welfare and 
Development. 
 
SEC. 3. Incentive to Private Corporations. – Private corporations who 
employed the required threshold of qualified PWDs shall be entitled to tax credits to 
be deducted from their gross income. For this purpose, the Department of Trade and 
Industry shall evaluate the compliance of the private corporations in the required 
practice of employment hiring. 
 
SEC. 4. Implementing Rules and Regulations. – The Bureau of Internal Revenue 
in coordination with the Department of Trade and Industry shall promulgate the rules 
and regulations for the effective enforcement of the provisions of this Act. 
 
SEC. 5. Separability Clause. – In case any provision or any part thereof is 
declared unconstitutional, the other provisions not so declared and affected shall 
remain in force and effect.  
 
SEC. 6.  Repealing Clause. - All decrees, executive orders, rules and regulations, 
or parts thereof, inconsistent with the provisions of this Act are hereby deemed 
repealed, or modified accordingly. 
 
Sec. 7. Effectivity Clause - This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or at least two (2) newspapers of general circulation. 
 
Approved,