FIFTEENTH CONGRESS )
REPUBLIC OF THE PHILIPPINES )
FIRST REGULAR SESSION )

HOUSE OF REPRESENTATIVES

Introduced by Representative Rufus B. Rodriguez and
Representative Maximo B. Rodriguez, Jr.

House Bill No__280.2

EXPLANATORY NOTE

Section 15 of Article Il of the Constitution states that it is the policy of the
State to protect and promote the right to health of the people and instills health
consciousness among them. Further, Section 11 of Article Xill states that 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. There shall be
priority for the needs of the underprivileged sick, elderly, disabled, women, and
children. The state shall endeavor to provide free medical care to paupers.

However, our country has been experiencing brain drain of doctors who
are also taking nursing courses in the hope of going abroad, worsening the
shortage of healthcare workers in many parts of the country. This is an
alarming phenomenon because it augments the already existing shortage of
health care workers who are crucial to the adequate delivery of basic health
services. Hence, there is a need to give incentives to doctors so that they
would not be enticed to leave the Country. This bill seeks to give tax credit to
doctors rendering pro bono services to the indigents.

In view thereof, immediate approval of this Bill is sought.

RUFWS B. RODRIGUEZ

Wa.

MAXIMO B. RODRIGUEZ, JR.


FIFTEENTH CONGRESS )
REPUBLIC OF THE PHILIPPINES )
FIRST REGULAR SESSION )

HOUSE OF REPRESENTATIVES

Introduced by Representative Rufus B. Rodriguez and
Representative Maximo B. Rodriguez, Jr.

House Bill No. 2802

AN ACT
GIVING TAX CREDIT TO PHYSICIANS RENDERING PRO BONO SERVICES
TO POOR PATIENTS

Section 1. Declaration of Policy. ~ It is the declared 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 the
people at affordable cost. There shall be priority for the needs of the
underprivileged sick, elderly, disabled, women, and children. The state shall
endeavor to provide free medical care to poor patients.

Section 2. Incentive to Physicians Rendering Pro Bono Services
to Poor Patients. Physicians rendering pro bono services to poor patients shall
be entitled to tax credit to be deducted from their gross income. For this
purpose, the Department of Health and the Philippine Medical Association shall
evaluate the pro bono services rendered by the physicians considering the
number of hours and the nature of treatment involved.

Section 3. Implementing Rules and Regulations. The Bureau of
internal Revenue in consultation with the Department of Health and the
Philippine Medical Association shall promulgate the rules and regulations for
the effective enforcement of the provisions of this Act.

Section 4. Separability Clause. — Should any provision of this Act or
any part thereof be declared invalid, the other provisions, so far as they are
separable from the invalid ones, shall remain in full force and effect.

Section 5. Repealing Clause. - All laws, orders, issuances, rules and
regulations or parts thereof inconsistent with this Act are hereby repealed or
modified accordingly.


Section 6. Effectivity. - This Act shall take effect fifteen (15) days
after its complete publication in at least two (2) newspapers of general
circulation.

Approved,