Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. 1428 
______________________________________________________________________________ 
Introduced by Representatives GERVILLE “JINKY BITRICS” R. LUISTRO 
______________________________________________________________________________ 
 AN ACT 
GIVING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO 
SERVICES TO INDIGENT PATIENTS 
EXPLANATORY NOTE 
According to Article XIII, Section 11 of the Philippine Constitution, 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 the people at affordable cost. The 
State shall endeavor to provide free medical care to paupers. 
The recent study of the Philippine Statistics Agency, 15.5% of the population or 17.54 
million individuals and 10.9% or 2.99 million of Filipino families are under the poverty incidence 
or the individuals with income below the per capita poverty. 1  
Therefore, this bill aims to incentivize physicians with tax benefits who will provide pro 
bono health care services to indigent patients to aid the constitutional mandate of promoting health 
development and providing social services to all at an affordable cost. This bill does not only aim 
to help the indigent members of society but also to promote “bayanihan” through partnership with 
the private sectors.  
In view of the foregoing, this bill is, therefore, earnestly sought. 
HON. GERVILLE “JINKY BITRICS” R. LUISTRO 
1https://psa.gov.ph/sites/default/files/infographics/2023%20Full%20Year%20Poverty%20Statistics_signed.p
df?width=950&height=700&iframe=true 
July 7, 2025
11:33 am


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. 1428 
_____________________________________________________________________________ 
Introduced by Representatives GERVILLE “JINKY BITRICS” R. LUISTRO 
______________________________________________________________________________ 
 AN ACT 
GIVING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO 
SERVICES TO INDIGENT PATIENTS 
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 "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 INCENTIVE 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.  
 
SECTION 5. SEPARABILITY CLAUSE. — If any portion of this Act is declared 
unconstitutional, the same shall not affect the validity and effectiveness of the other provisions not 
affected thereby. 
 
SECTION 6. REPEALING CLAUSE. — All provisions of existing laws, presidential decrees 
or issuances, executive orders, letters of instruction, administrative orders, rules and regulations 
contrary to or inconsistent with the provisions of this Act are hereby repealed, amended, or 
modified accordingly 
 
SECTION 7. EFFECTIVITY. — This Act shall take effect fifteen (15) days after its publication 
in the Official Gazette or in a newspaper of general circulation.  
Approved,