FOURTEENTH CONGRESS OF THE REPUBLIC 
) 
7 JlJL -3 
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OF THE PHILIPPINES 
1 
First Regular Session 
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S E N A T E  
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Senate Bill No. 302 
INTRODUCED BY SEN. JINGGOY EJERCITO ESTRADA 
EXPLANATORY NOTE 
The State recognizes the vital role of women in nation building and shall ensure 
the fundamental equality before the law of men and women. 
This bill seeks to grant unmarried women with one or more illegitimate or legally 
adopted children living with and dependent upon her for their chief support, where such 
children are not more than twenty-one (21) years of age, unmarried and not gainfully 
employed or where such children, regardless of age are incapable of self-support 
because of mental or physical defect, basic personal exemption of Thirty Two Thousand 
Pesos (P32,OOO.OO) and additional exemption of Eight Thousand Pesos (P8,OOO.OO) for 
each dependent not exceeding four (4), the same exemptions granted to married women 
under Section 35, paragraph a and paragraph b of the National Internal Revenue Code 
of 1997. 
Under the National Internal Revenue Code of 1997, an unmarried woman with 
children falls under the category "head of the family" with a basic personal exemption of 
Twenty Five Thousand Pesos (P25,OOO.OO). It does not grant additional exemption of 
Eight Thousand Pesos (P8,OOO.OO) for her children. This has restricted her economic 
mobility and added more strain to her difficult situation of providing for the financial 
needs of her family single-handedly. What the present revenue code grants to married 
women with dependents should also be granted to these single mothers for, after all, 
both are doing the same role - that of being a mother. 
Considering the significance of this measure to all mothers who play a crucial 
role in molding the youth for the future of the society and the progress of the country as 
well, its approval is strongly recommended. 
Senator 


FOURTEENTH CONGRESS OF THE REPUBLIC 
) 
7 &I1 -2 
11 
~j 
OF THE PHILIPPINES 
1 
First Regular Session 
1 
INTRODUCED BY SEN. JINGGOY EJERCITO ESTRADA 
AN ACT 
GRANTING 
UNMARRIED 
WOMEN WITH 
CHILDREN 
SAME 
BASIC 
PERSONAL 
EXEMPTION 
AND 
ADDITIONAL 
EXEMPTION 
FOR 
DEPENDENTS AS ENJOYED BY MARRIED WOMEN AMENDING FOR THE 
PURPOSE OF THE NATIONAL INTERNATIONAL REVENUE CODE OF 1997. 
Be if enacted by fhe Senate and House of Representatives of the Philippines in 
Congress assembled: 
SECTION 1. 
Paragraph (A) of Section 35 of the National Internal 
Revenue Code of 
1997 amended by adding a new subsection to be 
denominated as subsection (d) to read as follows: 
Sec. 35. 
Allowances of 
Personal Exemption of 
Individual Taxpayers. - 
(A) In General - For purpose of determining the tax provided in 
Section 24 (A) of this Title, there shall be allowed a basic 
personal exemption as follows: 
"For single individual or married 
individual judicially decreed as 
legally separated with 
no 
qualified dependents. 
P20,000.00 
"For head of family" 
25,000.00 
"For each married individual" 
32,000.00 
"FOR EACH UNMARRIED WOMAN 
WITH CHILDREN 
32,000.00 
SEC 2. 
Paragraph (B) of Section 35 of the National Internal 
Revenue Code of 1997 is hereby amended by adding a new 
subparagraph to be denominated as subparagraph (b) to read as follows: 
Sec 35. 
Allowance of Personal Exemption for 
Individual Taxpayer. 


(6) 
Additional Exemption for Dependents - There shall be 
allowed an additional exemption for EIGHT THOUSAND 
PESOS (P8,OOO.OO) 
for each dependent not exceeding four 
(4). 
"The additional exemption of dependents shall be claimed by 
only of the spouses in the case of married individuals." 
"UNMARRIED 
WOMEN 
SHALL 
CLAIM 
ADDITIONAL 
EXEMPTION OR THE CHILDKHILDREN: PROVIDED, THAT 
THE TOTAL AMOUNT OF ADDITIONAL EXEMPTIONS THAT 
MAY BE CLAIMED SHALL NOT EXCEED THE MAXIMUM 
ADDITIONAL EXEMPTIONS HEREIN ALLOWED." 
"In the case of 
legally separated spouses, additional 
exemptions may be claimed only by the spouse who has 
custody of the child or children: 
Provided, That the total 
amount of additional exemptions that may be claimed by both 
shall not exceed the maximum additional exemptions herein 
allowed." 
For the purpose of this Subdivision, a "dependent" means 
legitimate, illegitimate or 
legally adopted child chiefly 
dependent upon and living with the taxpayer if such dependent 
is not more than twenty-one (21) years of age, unmarried and 
not gainfully employed or if such dependent, regardless of age, 
is incapable of self support because of mental or physical 
defect." 
SEC 3. This Act shall take effect upon its approval. 
Approved,