Republic of the Philippines 
House of Representatives 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
First Regular Session 
House Bill No. _______ 
INTRODUCED BY REP. PM VARGAS 
AN ACT 
MANDATING LOCAL GOVERNMENT UNITS TO ALLOCATE ONE 
PERCENT (1%) OF THEIR INTERNAL REVENUE ALLOTMENT (IRA) FOR 
PROGRAMS AND PROJECTS FOR SENIOR CITIZENS AND 1% OF IRA 
FOR PROGRAMS AND PROJECTS FOR PERSONS WITH DISABILITIES 
EXPLANATORY NOTE 
The National Government directs all local government units to allocate 
at least percent (1%) of their Internal Revenue Allotment (IRA) to programs, 
projects and activities (PPAs) proportionately divided among senior citizens 
and persons with disability (PWDs). 
While there are some LGUs in the country that have already began 
implementing the 1% allocation for the senior and the PWDs sector, many 
LGUs have not yet established this ruling for its allocation possibly due to its 
limited resources. 
With the increase of financial resources in every local government unit 
brought about by the Mandanas-Garcia Ruling of the Supreme Court in 2018 
(and confirmed in 2019) which increases the share of national government tax 
revenue transferred to local governments, LGUs are now capable of 
institutionalizing the increase of allocation for the sectors of senior citizens 
and persons with disabilities 
According to the World Bank, through the Mandanas Ruling, the IRA 
are programmed to increase by 55 percent in the 2022 budget, reaching 
Php1.08 trillion or 4.8 percent of the country’s gross domestic product 
compared to 3.5 percent of GDP in 2021. 
Recognizing the role of senior citizens and persons with disabilities in 
developing a strong Filipino nation, this bill mandates LGUs to earmark 1% 
of their IRA shares for the PPAs for the elderly and another separate 1% for 
the persons with disabilities. These PPAs shall include medical and dental 
August 16, 2022
8:01 am
3641


services, fitness and wellness, social services, livelihood and employment, 
legal assistance, and recreation. 
Through this, the State will be able to provide sufficient monetary 
support for the PPAs that shall address the necessities of millions of senior 
citizens and persons with disabilities. 
In view of the foregoing, the immediate passage of this bill is earnestly 
sought.  
 
 
 
 
 
REP. PM VARGAS   
 
Fifth District, Quezon City 


Republic of the Philippines 
House of Representatives 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
First Regular Session 
House Bill No. _______ 
INTRODUCED BY REP. PM VARGAS 
AN ACT 
MANDATING LOCAL GOVERNMENT UNITS TO ALLOCATE ONE 
PERCENT (1%) OF THEIR INTERNAL REVENUE ALLOTMENT (IRA) FOR 
PROGRAMS AND PROJECTS FOR SENIOR CITIZENS AND 1% OF IRA 
FOR PROGRAMS AND PROJECTS FOR PERSONS WITH DISABILITIES 
Be it enacted by the Senate and the House of Representatives of the Philippines 
in Congress assembled: 
SECTION 1. Short Title. – This Act shall be known as the “Local Government 
Allocation for Senior Citizens and Persons with Disabilities Act.” 
SECTION 2. Declaration of Policy. – The State recognizes the role of 
senior citizens and persons with disabilities in nation-building and 
community development. Thus, it is hereby declared the policy of the State 
to provide senior citizens and PWDs with programs, projects and activities 
that will effectively address their needs. 
SECTION 3. Definition of Terms. – For purposes of this Act, these terms are 
defined as follows: 
a) ‘Senior citizens’ or ‘elderly’ refers to any resident of the Philippines who
are at least sixty (60) years old.
b) ‘Persons with disabilities’ refers to those suffering from restriction or
different abilities, as a result of mental, physical or sensory impairment,
to perform an activity in the manner or within the range considered for
a normal human being.
SECTION 4. Funding. – All local government units (LGUs) are hereby 
mandated to allocate one percent (1%) of their Internal Revenue Allotment 
(IRA) for programs, projects and activities that will benefit senior citizens. 
Likewise, all LGUs are directed to appropriate another one percent (1%) of 
their IRA for programs, projects, and activities for persons with disabilities. 
3641


SECTION 5. Implementing Rules and Regulations. – Within sixty (60) 
days after the effectivity of this Act, the Secretary of the Interior and Local 
Government, in coordination with the Secretary of Social Welfare and 
Development, the National Commission of Senior Citizens, and the National 
Council on Disability Affairs, shall issue such rules and regulations 
necessary for the effective implementation of this Act. 
SECTION 6. Non-Impairment Clause. – Nothing in this Act shall be 
construed as to diminish, impair, or repeal rights recognized, granted, or 
made available to disadvantaged, marginalized, or specific sectors under 
existing laws. 
SECTION 7.  Separability Clause. – If any provision of this Act is declared 
invalid or unconstitutional, the provisions not affected thereby shall continue 
to be in full force and effect. 
SECTION 8. Repealing Clause. – All laws, decrees, executive orders, rules 
and regulations or parts thereof which are inconsistent with this Act are 
hereby repealed, amended, or modified accordingly. 
SECTION 9. 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,