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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
First Regular Session 
TWENTIETH CONGRESS 
                 House Bill No. 3969
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Introduced by REP. JESUS MANUEL “BONG” C. SUNTAY 
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EXPLANATORY NOTE 
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The Constitution solemnly affirms the right of every Filipino to health, and commands 
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the State to make essential goods and services available at affordable cost. This right is 
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not aspirational alone; it is an enforceable guarantee. Yet despite this constitutional 
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compass, countless indigent patients remain excluded from timely and quality medical 
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care. 
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This measure recognizes that the medical profession is not merely an occupation but a 
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vocation. It is grounded in the noblest traditions of service, compassion, and sacrifice. 
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The bill therefore seeks to encourage, dignify, and strengthen the altruistic dimension of 
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medicine by granting tax credits to physicians who extend pro bono services to indigent 
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patients. 
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The Act provides for prudent safeguards: documentation of services rendered, evaluation 
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and endorsement by the Department of Health and the Philippine Medical Association, 
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and strict regulation by the Bureau of Internal Revenue. These safeguards ensure 
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transparency, accountability, and fairness both to the State and to the profession. 
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By institutionalizing this recognition, the State affirms that acts of healing performed 
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without expectation of profit are not ancillary to the medical calling but are integral to its 
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highest ideals. Through the mechanism of tax incentives, this bill seeks not only to reward 
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generosity but also to nurture a culture of solidarity within the medical community—
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where professional excellence is harmonized with social responsibility. 
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In passing this measure, we declare that the physician who serves the poor serves the 
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nation; that the healing hand extended in compassion strengthens the body politic itself; 
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and that in honoring the profession’s humanitarian spirit, the Republic secures its 
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constitutional promise that the health of the people is indeed the wealth of the nation. 
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In view of the foregoing, the immediate passage of this bill is earnestly sought. 
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REP. JESUS MANUEL “BONG” C. SUNTAY 
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August 26, 2025
8:00 am


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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
First Regular Session 
TWENTIETH CONGRESS 
                 House Bill No. 3969
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Introduced by REP. JESUS MANUEL “BONG” C. SUNTAY 
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AN ACT GIVING TAX INCENTIVES TO PHYSICIANS RENDERING PRO 
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BONO SERVICES TO INDIGENT PATIENTS 
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Be it enacted by the Senate and the House of Representatives of the Philippines in 
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Congress assembled: 
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Section 1. Short Title. – This Act shall be known as the "Physician Pro Bono Care 
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Act". 
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Sec. 2. Declaration of Policy. – It is the policy of the State to protect and promote 
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the right to health of the people and instill health consciousness among them. Further, 
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the State shall adopt an integrated and comprehensive approach to health development 
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which shall endeavor to make essential goods, health and other social services available 
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to all people at affordable cost. There shall be priority for the needs of underprivileged 
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sick, elderly, disabled women and children. The State shall endeavor to provide free 
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medical care to indigent patients. 
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Sec. 3. Tax Incentives to Physicians Rendering Pro Bono Services to Indigent 
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Patients. – Physicians rendering pro bono services to indigent patients shall be entitled 
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to a tax credit to be deducted from their gross income. For this purpose, the Department 
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of Health (DOH) and the Philippine Medical Association (PMA) shall evaluate the pro 
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bono services rendered by the physicians considering the number of hours and the nature 
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of treatment involved. 
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Sec. 4 Implementing Rules and Regulations.  – Within thirty (30) days from the 
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effectivity of this Act, the BIR, in consultation with the DOH and the PMA, shall 
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promulgate the rules and regulations necessary for the effective enforcement of the 
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provisions of this Act. 
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Sec. 5. Separability Clause. – If any portion or provision of this Act is declared 
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unconstitutional, the remainder of this Act or any provisions not affected thereby shall 
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remain in force and effect. 
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Sec. 6. Repealing Clause. – Any law, presidential decree or issuance, executive 
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order, letter of instruction, rule or regulation inconsistent with the provisions of this Act 
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is hereby repealed or modified accordingly. 
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Sec. 7. Effectivity. – This Act shall take effect fifteen (15) days after its complete 
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publication in at least two (2) newspapers of general circulation. 
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Approved, 
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