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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. _________ 
___________________________________________________________________________ 
Introduced by Reps.  Alfelito “Alfel” M. Bascug, Ysabel Maria J. Zamora and 
        Laarni Lavin Roque 
“AN ACT 
ENHANCING THE PRIVILEGES OF PERSONS WITH DISABILITIES, FURTHER 
AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7277, OTHERWISE 
KNOWN AS THE “MAGNA CARTA FOR  PERSONS WITH DISABILITIES”, AS 
AMENDED” 
EXPLANATORY NOTE 
The 1987 Philippine Constitution upholds the inherent dignity of every person and 
mandates the State to value the dignity of every human being and guarantee full respect for 
human rights. Consistent with this constitutional directive, Republic Act No. 7277, otherwise 
known as the "Magna Carta for Persons with Disabilities," as amended by Republic Act Nos. 
9442 and 10754, was enacted to promote the rights and welfare of persons with disabilities and 
to ensure their full integration into mainstream society. However, despite the existence of these 
laws, many PWDs continue to experience economic hardship, marginalization, and unequal 
access to services and opportunities that are readily available to others. 
This proposed measure seeks to further amend Section 32 of Republic Act No. 7277 to 
enhance the privileges and benefits granted to persons with disabilities, thereby promoting their 
inclusion, empowerment, and independent living. It clarifies and strengthens the 
implementation of the twenty percent (20%) discount and exemption from the value-added tax 
(VAT) on the final sale of goods and services commonly availed of by PWDs, even after any 
promotional offers or discounts have been applied. The measure also introduces new benefits 
to respond to the evolving needs of PWDs and to promote social justice. 
Among the new privileges proposed under this bill is the granting of a five percent (5%) 
discount on the purchase of basic necessities and prime commodities, subject to a cap of two 
thousand five hundred pesos (P2,500.00) per calendar week. This discount is to be applied after 
any promotional offers or other discounts and shall be adjusted every five years based on the 
Consumer Price Index, as published by the Philippine Statistics Authority. Another key 
August 13, 2025
1:16 pm
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provision is the granting of a fifteen percent (15%) discount on the monthly water and 
electricity consumption of households where the utility accounts are registered under the name 
of a persons with disabilities, applicable up to the first one hundred kilowatt-hours of electricity 
and thirty cubic meters of water. 
To further ease the financial burden of persons with disabilities, the bill also provides 
for the exemption from parking fees in establishments with public parking facilities, such as 
malls, hospitals, hotels, and similar places, as well as from fees when using expressways and 
skyways. Persons with disabilities shall likewise be exempted from paying fees for 
participating in training programs provided by government agencies, particularly those 
intended for socioeconomic development. Indigent persons with disabilities shall be entitled to 
free medical and dental services, as well as diagnostic and laboratory procedures in all 
government facilities, to be provided by the Department of Health in coordination with the 
Philippine Health Insurance Corporation. The bill also mandates the National Council on 
Disability Affairs, in consultation with the Technical Education and Skills Development 
Authority, to design and implement vocational training programs for persons with disabilities. 
Moreover, the bill empowers local government units to extend social safety assistance to 
persons with disabilities during times of recession, disaster, or calamity, including food, 
medicine, and financial assistance for home repairs. These shall be funded from the Local 
Disaster Risk Reduction and Management Fund and subject to the guidelines of the Department 
of Social Welfare and Development. 
The bill reiterates that persons with disabilities may not claim double discounts when 
other higher discounts or benefits under other laws or promotional schemes apply. 
Establishments that grant discounts to persons with disabilities may claim such discounts as 
deductions from gross income, subject to the provisions of the National Internal Revenue Code 
and existing regulations of the Bureau of Internal Revenue. 
This proposed legislation represents a firm commitment of the State to uphold the rights 
and dignity of persons with disabilities. It responds to the clamor for greater inclusion, equity, 
and social protection for one of the most marginalized and vulnerable sectors of our society. 
Through this measure, we take another step toward ensuring that no Filipino is left behind. 
In view of the foregoing, the immediate passage of this bill is earnestly sought. 
REP. ALFELITO “ALFEL” M. BASCUG 
REP. YSABEL MARIA J. ZAMORA 
      Agusan Del Sur, First (1st) District 
         San Juan City, Lone District 
REP. LAARNI LAVIN ROQUE 
Bukidnon, Fourth (4th) District 


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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. __________ 
________________________________________________________________ 
Introduced by Reps. Alfelito “Alfel” M. Bascug, Ysanel Maria J. Zamora and Laarni 
Lavin Roque 
“AN ACT 
ENHANCING THE PRIVILEGES OF PERSONS WITH DISABILITIES, FURTHER 
AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7277, OTHERWISE 
KNOWN AS THE “MAGNA CARTA FOR  PERSONS WITH DISABILITIES”, AS 
AMENDED” 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Chapter 8, Section 32 of Republic Act No. 7277, otherwise known as the 
Magna Carta for [Disabled] Persons WITH DISABILITIES, as amended by Republic Act No. 
9442, is hereby further amended to read as follows: 
“SEC. 32. Persons with [Disability] DISABILITIES shall be entitled to 
the following: 
“(a) At least twenty percent (20%) discount and exemption from the value-
added tax (VAT), if applicable, on the following FINAL sale of goods and 
services EXCLUDING PROMOTIONAL OFFER OR DISCOUNT, IF 
ANY HAS BEEN PROVIDED, for the exclusive use and enjoyment or 
availment of the [PWD] PERSONS WITH DISABILITIES: 
(1) On the fees and charges relative to the utilization of all
services in hotels and similar lodging establishments; restaurants
and recreation centers;
(2) On admission fees charged by theaters, cinema houses,
concert halls, circuses, carnivals and other similar places of
culture, leisure and amusement;
(3) On the purchase of medicines in all drugstores;
(4) On medical and dental services including diagnostic and
laboratory fees such as, but not limited to, x-rays, computerized
tomography scans and blood tests, and professional fees of
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attending doctors in all government facilities, subject to the 
guidelines to be issued by the Department of Health (DOH), in 
coordination with the Philippine Health Insurance Corporation 
(PhilHealth); 
(5) On medical and dental services including diagnostic and 
laboratory fees, and professional fees of attending doctors in all 
private hospitals and medical facilities, in accordance with the 
rules and regulations to be issued by the DOH, in coordination 
with the PhilHealth; 
(6) On fare for domestic air and sea travel; 
(7) On actual fare for land transportation travel such as, but not 
limited to, public utility buses or jeepneys (PUBs/PUJs), taxis, 
asian utility vehicles (AUVs), shuttle services and public 
railways, including light Rail Transit (LRT), Metro Rail Transit 
(MRT) and Philippine National Railways (PNR); and 
(8) On funeral and burial services for the death of the PWD: 
Provided, That the beneficiary or any person who shall shoulder 
the funeral and burial expenses of the deceased PWD shall claim 
the discount under this rule for the deceased PWD upon 
presentation of the death certificate. Such expenses shall cover 
the purchase of casket or urn, embalming, hospital morgue, 
transport of the body to intended burial site in the place of origin, 
but shall exclude obituary publication and the cost of the 
memorial lot. 
(b) Educational assistance to PWD, for them to pursue primary, secondary, 
tertiary, post tertiary, as well as vocational or technical education, in both 
public and private schools, through the provision of scholarships, grants, 
financial aids, subsidies and other incentives to qualified PWD, including 
support for books, learning materials, and uniform allowance to the extent 
feasible: Provided, That PWD shall meet the minimum admission 
requirements; 
(c) To the extent practicable and feasible, the continuance of the same 
benefits and privileges given by the Government Service Insurance System 
(GSIS), Social Security System (SSS), and Pag-IBIG, as the case may be, 
as are enjoyed by those in actual service; 
(d) To the extent possible, the government may grant special discounts in 
special programs for PWD on purchase of basic commodities, subject to the 
guidelines to be issued for the purpose by the Department of Trade and 
Industry (DTI) and the Department of Agriculture (DA); [and] 
(e) Provision of express lanes for PWD in all commercial and government 
establishments; in the absence thereof, priority shall be given to them; 


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(F) FIVE PERCENT (5%) DISCOUNT ON BASIC NECESSITIES 
AND PRIME COMMODITIES, WHICH SHALL BE APPLIED ON 
THE FINAL PRICE OF THE GOODS OR SERVICES AFTER A 
PROMOTIONAL OFFER OR DISCOUNT EXTENDED BY 
BUSINESS 
ESTABLISHMENTS: 
PROVIDED, 
THE 
TOTAL 
AMOUNT OF DISCOUNTED PURCHASES OF PERSONS WITH 
DISABILITIES 
FOR 
BASIC 
NECESSITIES 
AND 
PRIME 
COMMODITIES SHALL NOT EXCEED THE AMOUNT OF TWO 
THOUSAND 
FIVE 
HUNDRED 
PESOS 
(PHP 
2,500) 
PER 
CALENDAR WEEK WITHOUT CARRY OVER OF THE UNUSED 
AMOUNT: PROVIDED, FURTHER, THAT THE SAID AMOUNT 
SHALL BE SPENT ON ITEMS COMMENSURATE TO THE 
PERSONAL AND EXCLUSIVE CONSUMPTION OF THE PERSON 
WITH 
DISABILITY: 
PROVIDED, 
FURTHER, 
THAT 
SAID 
AMOUNT SHALL BE ADJUSTED BY THE DEPARTMENT OF 
TRADE 
AND 
INDUSTRY 
(DTI), 
DEPARTMENT 
OF 
AGRICULTURE, AND DEPARTMENT OF ENERGY EVERY FIVE 
(5) YEARS TO ITS PRESENT VALUE USING THE CONSUMER 
PRICE INDEX, AS PUBLISHED BY THE PHILIPPINE STATISTICS 
AUTHORITY (PSA). 
(G) FIFTEEN PERCENT (15%) DISCOUNT ON THE MONTHLY 
UTILIZATION OF WATER AND ELECTRICITY SUPPLIED BY 
PUBLIC UTILITIES: PROVIDED, THAT THE INDIVIDUAL 
METERS FOR THE FOREGOING UTILITIES ARE REGISTERED 
IN THE NAME OF THE PERSON WITH DISABILITY RESIDING 
THEREIN: PROVIDED, FURTHER, THAT THE DISCOUNT 
SHALL APPLY TO: 
(1) ELECTRICITY USAGE OF UP TO THE FIRST ONE 
HUNDRED KILOWATT-HOUR (100KWH), AND 
(2) WATER USAGE OF UP TO THE FIRST THIRTY 
CUBIC 
METERS 
(30M3): 
PROVIDED, 
FURTHERMORE, 
THAT 
THE 
PRIVILEGE 
IS 
GRANTED PER HOUSEHOLD REGARDLESS OF 
THE NUMBER OF PERSONS WITH DISABILITIES 
RESIDING THEREIN; 
 
(H) EXEMPTION FROM PAYMENT OF PARKING FEES IN ALL 
ESTABLISHMENTS WITH PARKING FACILITIES SUCH AS MALLS, 
HOSPITALS, HOTELS, AND OTHER SIMILAR PLACES, FOR THE 
FIRST THREE (3) HOURS, AND THE USE OF EXPRESSWAYS AND 
SKYWAYS.  
(I) 
EXEMPTION 
FROM 
FEES 
ON 
TRAINING 
FOR 
SOCIOECONOMIC PROGRAMS BY GOVERNMENT AGENCIES; 
AND 


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(J) FREE GOVERNMENT ASSISTANCE TO THE FOLLOWING: 
(1) THE DOH, IN COORDINATION WITH THE 
PHILIPPINE HEALTH INSURANCE CORPORATION, 
SHALL PROVIDE FREE MEDICAL AND DENTAL 
SERVICES, DIAGNOSTIC AND LABORATORY FEES 
SUCH AS X-RAYS, COMPUTERIZED TOMOGRAPHY 
SCANS AND BLOOD TESTS, TO INDIGENT PERSONS 
WITH 
DISABILITIES 
IN 
ALL 
GOVERNMENT 
FACILITIES; 
(2) THE NATIONAL COUNCIL ON DISABILITY 
AFFAIRS (NCDA), IN CONSULTATION WITH THE 
TECHNICAL 
EDUCATION 
AND 
SKILLS 
DEVELOPMENT AUTHORITY, SHALL DESIGN AND 
IMPLEMENT TRAINING PROGRAMS THAT SHALL 
PROVIDE PERSONS WITH DISABILITIES WITH 
VOCATIONAL SKILLS TO ENABLE THEM TO 
OBTAIN GAINFUL EMPLOYMENT OR ENGAGE IN 
LIVELIHOOD ACTIVITIES; AND 
(3) LOCAL GOVERNMENT UNITS (LGUS) SHALL 
PROVIDE 
SOCIAL 
SAFETY 
ASSISTANCE 
TO 
CUSHION 
THE 
EFFECTS 
OF 
RECESSIONS, 
DISASTERS, AND CALAMITIES AMONG PERSONS 
WITH 
DISABILITIES. 
THE 
SOCIAL 
SAFETY 
ASSISTANCE 
WHICH 
SHALL 
INCLUDE 
FOOD, 
MEDICINES, AND FINANCIAL ASSISTANCE FOR 
DOMICILE REPAIR SHALL BE SOURCED FROM THE 
LOCAL 
DISASTER 
RISK 
REDUCTION 
AND 
MANAGEMENT FUND OF LGUS WHERE THE 
PERSON WITH DISABILITY RESIDES, SUBJECT TO 
THE 
GUIDELINES 
TO 
BE 
ISSUED 
BY 
THE 
DEPARTMENT 
OF 
SOCIAL 
WELFARE 
AND 
DEVELOPMENT (DSWD). 
 
 
xxx 
[The privileges may not be claimed if the PWD claims a higher discount as may be 
granted by the commercial establishment and/or under other existing laws or in 
combination with other discount program/s.] 
The establishments may claim the discounts granted in subsection (a), paragraphs 
(1), (2), (3), (5), (6), (7), and (8), AND SUBSECTION (F) as tax deductions based 
on the net cost of the goods sold or services rendered: Provided, however, That the 
cost of the discount shall be allowed as deduction from the gross income for the 
same taxable year that the discount is granted: Provided, further, That the total 
amount of the claimed tax deduction net of value-added tax, if applicable, shall be 
included in their gross sales receipts for tax purposes and shall be subject to proper 


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documentation and to the provisions of the National Internal Revenue Code 
(NIRC), as amended. 
SEC. 2.  The NCDA, in consultation with the Department of the Interior and Local 
Government (DILG), Department of Trade and Industry, Department of Information and 
Communications Technology, Department of Health, Department of Finance, Bureau of 
Internal Revenue, and other relevant agencies and stakeholders, shall promulgate the necessary 
rules and regulations for the effective implementation of the provisions of this Act 
SEC.  3. Within one hundred eighty (180) days from the effectivity of this Act, the NCDA 
and the DSWD shall, in coordination with the DILG, the DOH, other government agencies and 
stakeholders, issue the rules and regulations to implement the provisions of this Act. 
SEC. 4.  If any portion or provision of this Act is declared invalid or unconstitutional, 
the remainder provisions not affected thereby shall continue to be in full force and effect.  
SEC. 5. Section 32 of RA No. 7277, as amended by RA No. 10754, insofar as higher 
discount granted by the commercial establishment, other existing laws or in combination with 
other discount programs is concerned, is hereby repealed accordingly. 
All other laws, decrees, executive orders, proclamations, rules and regulations, 
ordinances, other issuances or parts thereof, which are inconsistent with any provision of this 
Act are hereby repealed, amended or modified accordingly.  
SEC. 6. This Act shall take effect fifteen (15) days after its publication in the Official 
Gazette or in a newspaper of general circulation.  
Approved,