TWENTIETH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
(01 Senate
of tt)c ^pn ctavp
25 AUG 28 P4 ‘23
SENATE
S.B. No.
RECEIVED BY:
Introduced by SENATOR IMEE R. MARCOS
AN ACT
AMENDING SECTION 288 OF THE NATIONAL INTERNAL REVENUE CODE 
OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
Article XIII, Section 1 of the 1987 Constitution provides that," The Congress shall 
give highest priority to the enactment of measures that protect and enhance the right 
of all the people to human dignity, reduce social, economic, and political Inequalities, 
and remove cultural inequities by equitably diffusing wealth and political power for the 
common good."
In 2020, the World Heaith Organization (WHO) declared a global health 
emergency and an outbreak of the novel coronavirus (nCoV), later on named as 
Corona virus 2019 (COVID-19), which was first reported in Wuhan, China on 31 
December 2019. Recognizing its rapid and extensive spread, the WHO declared the 
outbreak a pandemic on 11 March 2020. "Pandemid' is known as the worldwide spread 
of disease while, an "epidemid' is the occurrence in a community or region of cases 
of an illness, specific health-related behavior, or other health-related events clearly in 
excess of normal expectancy.
The COVID-19 pandemic has had a profound impact globally, with the WHO 
reporting over 778 million confirmed cases and more than 7 million deaths as of 
August 2025. In the Philippines, the pandemic has significantly disrupted the lives and 
livelihoods of its citizens. The government's implementation of quarantine measures, 
including the "Enhanced Community Quarantine," led to widespread business closures, 
job losses, and economic hardship, particularly for those in the informal economy and 
with "No Work, "No Pay arrangements. As of August 2025, there are more than 4.1 
million cases and approximately 66,864 deaths in the country. In May 2025, the DOH 
said that it recorded 1,774 COVID-19 cases this year, and is reported to have been 
monitoring the surge in COVID-19 cases in some Southeast Asian countries.
The bill seeks to mitigate the severe economic and social impact of future 
epidemics or pandemics on Filipino households. It proposes to provide unconditional 
cash transfer to households gravely affected by such crises. These transfers will offer


financial, health, and food assistance for a period of three (3) years from its 
occurrence, focusing on underprivileged and vulnerable sectors.
Thus, the immediate passage of this bill is earnestly sought.
IMEE R. MA^f^OS


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TWENTIETH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
Senate
of tlH' 'i’.-irfUir})
my
25 AUG 28 P4 -23
SENATE
S.B. No. 1309
RECEIVED BY:
Introduced by SENATOR IMEE R. MARCOS
AN ACT
AMENDING SECTION 288 OF THE NATIONAL INTERNAL REVENUE CODE 
OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled:
SECTION 1. Short Title. - This Act shall be known as the "Financial, Health, and 
Food Assistance in Times of Epidemic and Pandemic Crisis Act”
Sec. 2. Declaration of Policy. - It is hereby declared the policy of the State to 
give highest priority to the enactment of measures that protect and enhance the right 
of Filipinos to human dignity, reduce social, economic, and political inequities by 
equitably diffusing wealth and political power for the common good. In this end, 
unconditional cash transfers shall be provided to households gravely affected by 
epidemic and pandemic crisis to provide financial, health, and food assistance thereby, 
aiding the people in times of dire need.
Sec. 3. Sec. 288 of the National Internal Revenue Code (NIRC) of 1997, as 
amended is hereby further amended to read as follows:
"Sec. 288. Disposition of Incremental Revenue - xxx
"(A) XXX 
"(B) XXX 
"(C) XXX 
"(D) XXX 
"(E) XXX
"(F) Incremental Revenues from the Tax Reform for Acceleration and Inclusion 
(TRAIN). - For five (5) years from the effectivity of this Act, the yearly incremental 
revenues generated shall be automatically appropriated as follows: XXX


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"(c) A social welfare and benefits program where qualified beneficiaries shall be 
provided with a social benefits card to avail of the following social benefits:
"(i)" Unconditional cash transfer to households in the first to seventh income 
deciles of the National Household Targeting System for Poverty Reduction 
(NHTS-PR), Pantawid Pamilyang Pilipino Program, and the social pension 
program for a period of three (3) years from the effectivity of this Act: Provided, 
That the unconditional cash transfer shall be Two Hundred pesos (P200.00) per 
month for the first year and Three hundred pesos (P300.00) per month for the 
second year and third-year, to be implemented by the Department of Social 
Welfare and Development (DSWD);
(ii) UNCONDITIONAL CASH TRANSFER TO HOUSEHOLDS GRAVELY 
AFFECTED BY THE EFFECTS OF EPIDEMIC OR PANDEMIC CRISIS TO 
PROVIDE FINANCIAL, HEALTH, AND FOOD ASSISTANCE TO FILIPINOS 
ESPECIALLY THE UNDERPRIVILEGED AND VULNERABLE SECTORS, FOR 
A PERIOD OF THREE (3) CONSECUTIVE YEARS FROM ITS 
OCCURRENCE: PROVIDED, THAT THE UNCONDITIONAL CASH 
TRANSFER SHALL BE THREE HUNDRED PESOS (PHP 300.00) OR IN 
KIND PER MONTH WHICH SHALL BE IMPLEMENTED BY THE DSWD AND 
SHALL BE INCLUDED IN THE GENERAL APPROPRIATIONS ACTS (GAA): 
PROVIDED, FURTHER THAT SUCH HOUSEHOLDS SHALL BE 
DETERMINED IN ACCORDANCE TO THE QUALIFICATIONS WHICH 
SHALL BE DETERMINED BY THE NATIONAL GOVERNMENT, IN 
CONSULTATION WITH THE DSWD;
X X x"
Sec. 4. 
accordingly.
Section 288 of the NIRC of 1997, as amended, shall be renumbered
Sec. 5. Implementing Rules and Regulations. - Within ninety (90) calendar days 
from the effectivity of this Act, the concerned departments and agencies shall issue 
the implementing rules and regulations necessary to carry out the provisions of this 
Act.
Sec. 6. Repealing Clause. - Any law, decrees, orders, rules and regulations or 
other issuances or part thereof inconsistent with the provisions of this Act are hereby 
repealed, modified, or amended accordingly.
Sec. 7. Separability Clause. - If, for any reason, any part or provision of this Act 
is declared unconstitutional or valid, the remainder of this Act or any provision not 
affected thereby shall remain valid and in full force and effect.
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Sec. 8. Effectivity Clause. - This Act shall take effect after fifteen (15) days 
following the completion of its publication in the Official Gazette or in a newspaper of 
general circulation in the Philippines.
Approved,