FIFTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
Second Regular Session 
) 
) 
) 
SENATE 
S.B. NO. 2924 
"11 
JlIL 28 
1\ 9 :42 
Introduced by SENATOR FERDINAND R. MARCOS, JR. 
Explanatory Note 
Philippine society, both in the urban and even rural settings, is confronted 
with the ever-worsening myriad of intertwined issues such as climate change, air 
pollution, traffic and road congestion, rising costs of gasoline and other 
commodities, personal health problems, and other related social issues. 
This bill seeks to introduce a world-renowned approach to solving the 
above primordial problems of our society: the promotion and reinvigoration, by 
way of fiscal incentives, of bicycle-commuting on Philippine roads. 
The Filipino's love-affair with the bicycle has never waned ever since the 
time of its introduction in Philippine society. In fact, bicycle use in the Philippines 
remain to be popular these days, whether as mode of exercise and recreation, or 
mode of regular means of transportation, as evidenced by the thousands of 
recreational riders and "weekend warriors", and, more importantly, the hordes of 
bicycle-riding Filipino workers and laborers who can be seen sharing the road 
with motorized transport users. 
Studies have consistently shown that bicycle use has wide-reaching 
benefits, from environmental and urban planning to public health. General and 
regular bicycle use by the public lessen use of motorized transport, road 
congestion and demand for parking facilities, ultimately translating to significantly 
reduced carbon emissions of the country, and also reduced cardiovascular health 
risks to the general public health. Incidentally, bicycle users also enjoy savings 
on transportation costs, in view of their lessened dependence on the motorized 
transport, which is admittedly more expensive. 
One study confirms: "There are many good reasons to encourage more 
cycling. It causes virtually no noise or air pollution and consumes far less 
nonrenewable resources than any motorized transport mode. The only energy 
cycling requires is provided directly by the traveler, and the very use of that 
energy offers valuable cardiovascular exercise. Cycling requires only a small 
fraction of the space needed for the use and parking of cars. Moreover, cycling is 
economical, costing far less than both the private car and public transport, both in 
direct user costs and public infrastructure costs. Precisely because it is 
affordable by virtually everyone, cycling is among the most equitable of all 
transport modes. I n short, it is hard to beat cycling when it comes to 
enVironmental, social, and economic sustainability. Consequently, both the 
European Union and the United States have officially recognized the importance 
of cycling as a practical mode of urban transport and endorse the dual objectives 
of raiSing cycling levels while increasing cycling safety." (European Conference 


of the Ministers of Transport, 2004; U.S. Department of Transportation, 
1994 and 2004, cited in "Making Cycling Irresistible: Lessons from the 
Netherlands, Denmark, and Germany", John Pucher and Ralph Buehler, Bloustein 
School of Planning and Public Policy, Rutgers University, New Jersey, USA, 
Transport Reviews, Vol. 28, 2008; Cycling Embassy of Denmark [www.cycling-
embassy.dk]) 
This bill seeks to incentivize bicycle use as a mode of daily transport, 
particularly, the use by workers and students, in order to maintain the present 
bicycle-commuting scene and also aUract more bicycle users in the country. The 
specific targets are the employees and students who shall be the direct 
participants in the fiscal incentive program or system, as well as the employees, 
schools, companies, and other institutions that shall provide the conditions for the 
system. Riders and direct users are benefited by bicycle-related facilities and tax 
deduction incentives, while indirect participants are benefited also by way of tax 
deduction on expenses and corporate social responsibility programs. 
On another note, the separate but intertwined issues of the inherent riding 
hazards and road safety issues that come with bicycle-riding and commuting 
must also be addressed by another bill to allow for a more comprehensive and 
systemic approach to the legislative policy, a coordinate bill should be passed. In 
this regard, the bills of Senators Manuel Villar and Miriam Defensor-Santiago, 
SBNs 2688 and 2789, appropriately address these issues. 
In view of thereof, the passage of this bill is eamestly requested. 
FERDINA D R. MARCOS, JR 


FIFTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
Second Regular Session 
) 
) 
) 
SENATE 
SENATE BILL NO. 2924 
'11 
JUL 28 
1\ 9 :42 
Introduced by Senator FERDINAND R. MARCOS, JR. 
AN ACT GRANTING INCENTIVES TO ENCOURAGE AND PROMOTE 
COMMUTING BY BICYCLES OR OTHER NON-MOTORIZED 
TRANSPORT VEHICLES, AND FOR OTHER PURPOSES 
Be it enacted by the Senate and the House of Representatives of the 
Philippines in Congress assembled: 
SECTION 1. Title. - This Act shall be known as "Bicycle Commuters 
Incentives Act of 2011." 
SECTION 2. Declaration of Policy. - The State hereby affirms the state 
policies enshrined in the Constitution and in various national laws, such as but 
not limited to the following: 
1. Protection and promotion of the people's right to health and to encourage 
health consciousness among them, as well as the adoption of an 
integrated and comprehensive approach to health development. 
2. Protection and advancement of the right of the people to a balanced and 
healthful ecology. 
3. Primary focus on pollution prevention rather than on control and providing 
for a comprehensive management program for air pollution. 
4. Full protection to labor. 
Moreover, it is hereby made the policy of the State to encourage the use 
of bicycles and other safe and viable non-motorized transport vehicles as a mode 
of daily commuting and travel to and from the workplace, school, church, malls, 
and other places, and to create a bike-commuting culture, in order to address 
simultaneously issues of health risks, pollution control, and motor vehicle traffic 
reduction. 
SECTION 3. 
Definition of Terms. - For purposes of this Act, the 
following are hereby defined as follows: 
1) "Bicycle" means a vehicle having two functional wheels attached to a 
frame, one behind the other, with a seat, handlebar, and brakes, and 
which is ergonomically ridden and purely pedal-driven by a human 
person. 


2) "Non-motorized transport vehicle" means a vehicle having two 
functional wheels attached to a frame, one behind the other, with a 
seat, handlebar, and brakes, and which is ergonomically ridden by a 
human person, but which is neither pedal-driven, nor powered by 
animal nor fossil fuel or internal combustion engine. 
3) "Eligible equipment" means any tool or implement that tend to promote 
the safety and security of the rider of a bicycle or non-motorized 
transport, such as helmets, protective pads and clothing, front and rear 
lights, reflectors, mirrors, mudguards, carrier racks, straps, chains and 
locks, tire pumps, appropriate tool kits, tire puncture kits, appropriate 
batteries and chargers. 
4) "Bike-friendly programs and facilities" mean programs, external 
facilities and structures aimed at encouraging and 
promoting 
commuting 
by 
bicycles 
and 
non-motorized 
transport, 
andfor 
substantially aiding bicycle and non-motorized transport riders and 
commuters, and which are provided free of charge. 
SECTION 4. Tax Incentives. - 1) Subject to Section 5 of this Act on 
substantiation, employees who shall regularly and mainly use bicycles or other 
non-motorized transport vehicles as means of transport to and from their places 
of work shall be entitled to an annual tax deduction of Two Thousand Five 
Hundred Pesos (PhP2,500.00) from their gross income. 
2) Expenses incurred by employers or schools in providing their 
employees or students, by way of benefits, bicycles and non-motorized transport 
vehicles, eligible equipment, and bike-friendly facilities shall be deductible in full 
from their gross income. 
3) Expenses incurred by companies, business establishments, and other 
institutions as a result of their bike-friendly programs and facilities shall be 
deductible in full from their gross income. 
4) Bicycles and other non-motorized transport vehicles granted by 
employers to its managerial and supervisory employees in compliance with this 
Act shall not be taxable as fringe benefits, as provided under Republic Act No. 
8424. 
SECTION 5. SUbstantiation Requirements. - For purposes of this Act, 
the qualified persons, companies, institutions desiring to avail of the benefits of 
this Act shall substantiate their claim for incentives with sufficient evidence, such 
as logbook entries, official receipts, affidavits or other adequate records. 
SECTION 6. Corporate Social Responsibility. - Programs and facilities 
of employers, bUsiness establishments, schools, and other institutions that are 
"bike-friendly" and aimed at encouraging and promoting commuting by bicycles 
and non-motorized transport (such as but not limited to "bike-to-work" programs), 
and substantially aiding bicycle and non-motorized transport riders and 
commuters (such as but not limited to construction of parking areas for bicycles 
and non-motorized transport vehicles), and which are provided free of charge, 
may also be treated and deemed part of their corporate social responsibility 
programs. 


• 
SECTION 7. Implementing Rules and Regulations. - Within sixty (60) 
days from effectivity of this Act. the Bureau of Internal Revenue shall promulgate 
the rules and regulations to effectively implement the Program and the provisions 
of this Act. 
SECTION 8. Separability Clause. - The provisions of this Act are hereby 
declared to be separable and if any clause, sentence, provision or section of this 
Act or its application thereof to any person or circumstance should, for any 
reason, be held invalid or unconstitutional, such invalidity or unconstitutionality 
shall not affect the other provisions or application of this Act which can be given 
force and effect. 
SECTION 9. Repealing Clause. - All laws, decrees, charters, executive 
orders, administrative orders, proclamations, rules and regulations, or parts 
thereof insofar as they are inconsistent with the provisions of this Act are hereby 
repealed or modified accordingly. 
SECTION 10. Effectivity. - This Act shall take effect fifteen (15) days 
after completion of publication in the Official Gazette or in a newspaper of 
general circulation. 
Approved,