TWENTIETH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
^ Senate
of tlji' £S>fcrc!iti-^
25 AUG 19 A8 55
SENATE
s. No. 1205
RECEIVED BY:
Introduced by Senator Bam Aquino
AN ACT
ESTABLISHING THE NATIONAL COASTAL GREENBELT PROGRAM, 
PROVIDING FUNDS THEREFOR, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
Every year, communities along our coasts suffer the brunt of stronger and more 
destructive typhoons, storm surges, and rising sea levels brought about by the climate 
crisis. As we face these increasing risks, we need to act urgently and strategically not 
just to rebuild what's lost, but to protect what we still have.
One of the most effective and sustainable ways to shield our coastal communities 
from disaster is through coastal greenbelts. These are natural buffers made up of 
mangroves and beach forests that absorb the impact of waves, reduce flooding, and 
support biodiversity. These ecosystems also help sustain local livelihoods, particularly 
among fisherfolk.
This bill seeks to establish the National Coastal Greenbelt Program, a 
comprehensive, science- and community-based strategy to protect and rehabilitate 
our coastal ecosystems while building climate resilience.
Under the proposed measure, a National Coastal Greenbelt Action Plan (NCGAP) 
will be prepared to map and assess the condition of our coastlines and identify priority 
areas for rehabilitation and protection. These areas will include existing protected 
zones under environmental and fisheries laws, as well as degraded or abandoned sites 
that can be reverted back to mangroves or beach forests.
The bill mandates the creation of operational plans to:
• 
Reforest or afforest coastal greenbelts with ecologically appropriate species;
• 
Revert abandoned or underutilized fishponds to mangrove ecosystems;
. Remove illegal or hazardous structures in critical coastal areas.
To ensure coordination across sectors and levels of government, the bill creates a 
National Coordinating Council, composed of key national agencies, the academe, civil 
society, and representatives of artisanal fisherfolk. At the local level, coastal LGUs in


identified greenbelt zones will be tasked to prepare their Local Coastal Greenbelt 
Action Plans, aligned with the national strategy.
This measure also lays down clear prohibited acts to prevent further 
degradation of our coastal areas, including the construction of unpermitted structures 
and obstruction of lawful reversion and rehabilitation efforts.
By passing this bill, we move toward a future where climate resilience is rooted 
not only in infrastructure, but also in nature, and in the strength of communities 
working together to protect their shared home.
In the face of the climate emergency, let us invest in nature-based solutions 
that work for people and the planet. Let us give our coastal communities the protection 
and support they need today and for generations to come.
In view of the foregoing, the passage of this bill is earnestly sought.


TWENTIETH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
iSh
^ 
of tijf S&e:rflarp
25 AUG 19 A8 55
SENATE
s. No. 1205
RECEIVED BY;.
Introduced by Senator Bam Aquino
AN ACT
ESTABLISHING THE NATIONAL COASTAL GREENBELT PROGRAM, 
PROVIDING FUNDS THEREFOR, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
1 
Section 1. Title. - This Act shall be known as the '''National Coastal Greenbeit
2 
Act".
3 
Sec. 2. Declaration of Policy. - The State shall ensure the protection of the rights
4 
of the people to a healthful and balanced ecology. Consistent with the Climate Change
5 
Act of 2009 (Republic Act No. 9729), as amended by Republic Act No. 10174, the State
6 
shall encourage the participation of the national government, local governments,
7 
businesses, non-government organizations, local communities and the public to
8 
prevent and reduce the adverse impacts of climate change. The State shall also
9 
recognize that climate change and disaster risk reduction and management are closely
10 
interrelated. The State shall incorporate gender-sensitive, pro-children, and pro-poor
11 
perspectives in all plans to mitigate climate-induced impacts. These principles shall be
12 
further integrated into climate change programs and initiatives. Taking into account
13 
the effects of climate change and the need to conserve and develop the conditions of
14 
our environment, the State shall take appropriate measures to protect the lives and
15 
property of the people from the impacts in coastal areas of typhoons, storm surges
16 
and similar natural events.
17 
Sec. 3. Definition of Terms. - As used in this Act:


1 
a. Climate Change refers to a change of climate which is attributed directly or
2 
indirectly to human activity that alters the composition of global atmosphere, and
3 
which is in addition to natural climate variability observed over comparable time
4 
periods;
5 
b. Coastal Green belts refer to a/'/e,<35^100-meter-wide strip of natural or planted
6 
coastal vegetation, extending from the seaward edge of mangroves (middle intertidal
7 
zone) towards land, or extending from the seaward edge of beach forest (high tide
8 
line) towards land, in cases where mangroves are absent. Its function is to absorb
9 
wave energy from the sea towards land, primarily of mangrove and beach forest
10 
species, which are designed to prevent coastal erosion, and mitigate the adverse
11 
impacts of natural coastal hazards on human lives and property. Storms thereby
12 
reducing wave damage, preventing coastal erosion, and protecting human lives and
13 
property;
14 
c. Comprehensive Land Use Plan (CLUP) refers to the document formulated by
15 
the cities and municipalities, in consultation with its stakeholders, that defines or
16 
provides guidelines on the allocation, utilization, development, and management of all
17 
lands within a given territory or jurisdiction according to the inherent qualities of the
18 
land itself and supportive economic, demographic, socio-cultural and environmental
19 
objectives as defined in Republic Act No. 11201, otherwise known as the "Department
20 
of Human Settlements and Urban Development Act";
21 
d. Comprehensive Development Plan (CDP) refers to a six-year multi-sectoral
22 
plan formulated at the city or municipal level embodying the vision, sectoral goals,
23 
objectives, development strategies, and policies within the terms of the officials of the
24 
LGU, and the medium-term. It contains an ecological profile, sectoral development
25 
plan, and implementation instruments;
26 
e. Department refers to the Department of Environment and Natural
27 
Resources;


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f. Designated area for coastal greenbelts refers to a - site-specific stretch of 
vegetation in the coastal zone, defined in relation to risk factors and vulnerability to 
coastal hazards, and reserved for protection and maintenance under the National 
Coastal Greenbelt Action Plan. The area may undergo rehabilitation, reforestation, or 
afforestation with locally appropriate mangrove and beach forest species. Designated 
areas with abandoned fishponds require the reversion of these fishponds to 
mangroves through natural regeneration or replanting with locally appropriate species. 
Designated areas with illegal structures (such as breakwaters, permanent 
residential/commercial structures, and the like) require removal of such structures;
g. Local Climate Change Action Plan (LCCAP) refers to the action plan 
formulated by LCDs to address climate change concerns. It focuses on both climate 
change and adaptation and mitigation and describes how LGUs plan to respond to 
impacts of climate change and mainstream them into mandated local plans, such as 
land use plan, sectoral development plan, investment program, pursuant to Section 
14 of R.A. No. 9729, or the Climate Change Act of 2009, as amended;
h. Local Coastal Greenbelt Action Plan (LCGAP) refers to the local action plan 
adopted by local government units which shall be based on the NCGAP. It shall contain 
specific goals and targets for the implementation of the program set in the NCGAP;
i. Mangrove Forest refers to the forested wetland growing along tidal mudflats 
and along shallow water coastal areas extending inland along rivers, streams, and 
their tributaries where the water is generally brackish and composed of low elevation 
species, such as Avicennia marina, A. alba, and Sonneratia alba. The mid zone is 
dominated by Rhizophora species, Sonneratia caseolaris, Xybcarpus granatum and 
Nypa fruticans \n\\\\q the landward zone or areas with higher elevation are inhabited 
by Avicennia rumphiana, A. officinalis, andBruguiera gymnorrhiza]
j. National Coastal Greenbelt Action Plan (NCGAP) refers to the operational plan 
that shall serve as the guide for the Local Greenbelt Action Plan (LCGAP). It shall 
contain the implementing guidelines on how to go about Section 4 of this Act.


1 
Sec. 4. National Coastal Greenbdt Action Plan (NCGAP). - The Department of
2 
Environment and Natural Resources, through the Biodiversity Management Bureau,
3 
shall, within six (6) months, identify and convene the National Coordinating Council,
4 
consisting of all national agencies responsible for foreshore management, mangrove
5 
and beach forest protection and utilization, coastal land and sea-use planning, coastal
6 
tourism development, social welfare of coastal communities, and other relevant
7 
mandates, to prepare an integrated National Coastal Greenbelt Action Plan (NCGAP).
8 
The Department shall be responsible for consolidating the NCGAP not later than twelve
9 
(12) months from the effectivity of this Act.
10 The NCGAP shall, at the minimum, contain the following:
11 
(a) Spatial representation, or if feasible, quick/rapid inventory of the status
12 
of coastlines and foreshores, including the status of mangroves, beach forests,
13 
settlements, structures and fishponds within 100 meters therein;
14 
(b) The action plan which shall indicate the assessment of priority areas to
15 
be declared as coastal greenbelts, for each coastal province, city and municipality,
16 
to protect by means of mangroves and beach forests, based on vulnerability to
17 
storm surges, waves, tsunami and the like. The Action Plan shall indicate that the
18 
assessment of priority areas shall be completed within twelve (12) months from the
19 
adoption of the NCGAP;
20 
(c) Designation of priority areas for coastal greenbelts that are already
21 
included as either a protected area under the Expanded National Integrated
22 
Protected Areas System (R.A. No. 11038), or as a fish refuge or sanctuary under
23 
the Amended Fisheries Code (R.A. No. 8550 as amended by R.A. 10654), or as a
24 
local marine protected area as may be declared by municipalities and cities through
25 
ordinances. The designation shall be completed within six (6) months from the
26 
completion of the assessment. Designation shall also be done through a proposal
27 
to the appropriate agency, municipality or city as may be deemed necessary. In the
28 
event an area is designated as a priority area for coastal greenbelts, no structure


1 
shall be allowed in said area unless it is approved by the DENR or DA through the
2 
BFAR: Provided, That with respect to the Province of Palawan, the necessary
3 
clearance for the Palawan Council for Sustainable Development (PCSD) shall also
4 
be required pursuant to R.A. 7611, otherwise known as "Strategic Environmental
5 
Plan (SEP) for Palawan Act";
6 
(d) Operational Plan for the rehabilitation, reforestation or afforestation of
7 
designated priority coastal greenbelts with ecologically appropriate mangrove and
8 
beach forest species, not less than one hundred (100) meters in width. Existing
9 
forests or plantations greater than the minimum width shall not be reduced. The
10 
program for rehabilitation, reforestation or afforestation shall be community-based,
11 
long-term, and implemented through the municipality or city government. The
12 
Operational Plan shall indicate that the program for rehabilitation, reforestation and
13 
afforestation must cover a minimum target area of twenty percent (20%) of the
14 
designated priority areas in the first five (5) years for maximum protection of the
15 
most vulnerable communities in the city or municipality. The remaining priority
16 
areas must be completed within ten (10) years after the designation of the priority
17 
area;
18 
(e) Operational Plan for the reversion of all abandoned, undeveloped or
19 
underutilized (ADD) fishponds to mangroves through natural regeneration or
20 
replanting with locally appropriate species. All fishponds that are declared by the
21 
DENR and DA-BFAR through a joint assessment as AUU fishponds shall be turned
22 
over to the DENR within one (1) year after the assessment. The DENR will then
23 
revert the AUU fishponds to their original mangrove state through natural or
24 
artificial reforestation in accordance with Section 49 of R.A. No. 8550, as amended
25 
by R.A. No. 10654, otherwise known as the Amended Fisheries Code. All AUU
26 
fishponds turned over to the DENR shall be declared as part of the coastal
27 
greenbelt. The minimum target for the first year of implementation of the NCGAP
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will include all AUU fishpond areas turned over to the DENR for reversion to their
29 
original mangrove state. The NCGAP shall indicate that the identification and


1 
recovery of possession from delinquent fishpond lease agreement holders shall be
2 
completed within one (1) year from the adoption thereof;
3 
(f) Operational Plan for the removal of illegal structures (such as
4 
breakwaters, permanent residential/commercial structures, and the like), in the
5 
identified priority coastal greenbelts, subject to existing laws on fisherfolk
6 
settlement areas. The NCGAP shall indicate that the declaration of and notice to
7 
persons responsible for removal of illegal structures shall be completed within
8 
twelve (12) months from the issuance of Notice to Vacate. The removal of illegal
9 
structures in and start of rehabilitation, reforestation or afforestation of these areas
10 
shall form part of the minimum target for the first year of implementation of the
11 
Action Plan;
12 
(g) Monitoring and evaluation plan, with quantitative and qualitative targets
13 
consistent with (c), (d), (e) and (f) above, appropriate indicators and reasonable
14 
means of verification. The plan shall become an integrated part of the NCGAP,
15 
NCGAP-aligned LCGAP and the Annual Report of the Department of Environment
16 
and Natural Resources to Congress.
17 
The NCGAP and all its relevant components shall be incorporated into the mandated
18 
local plans of the LGUs, such as, but not limited to. Comprehensive Land Use Plan
19 
and Comprehensive Development Plan.
20 
Sec. 5. Designated Areas for Coastal Greenbelt - Areas designated for
21 
coastal greenbelt shall cover natural, rural, and urban areas with mangrove or
22 
mangrove areas, AUU fishponds turned over to the DENR, site specific stretches of
23 
vegetation in areas requiring the reversion to mangroves through natural
24 
regeneration or replanting with locally appropriate species and beach forests,
25 
subject to prior vested rights. All applicable biophysical, socioeconomic, and
26 
geological assessments shall be conducted prior to the designation of coastal
27 
greenbelts. Upon determination by the DENR of a particular area as a designated
28 
area for coastal greenbelt under Sec. 4(c) of this Act, CLUPs and zoning ordinances
29 
shall be updated accordingly. AUU fishponds turned over to the DENR shall be


1 
prioritized in the designation of coastal greenbelts and its corresponding reversion
2 
to category of public lands as mangrove reforestation sites shall be completed
3 
within the year of identification as such following the guidelines endorsed by the
4 
National Technical Working Group pursuant to Section 7 of this Act.
5 
Sec. 6. National Coordinating Council. - There is hereby established a
6 
National Coordinating Council to coordinate the review and implementation of the
7 
NCGAP.
8 
The NCC shall be composed of the following members:
9 
(a) Secretary of the Department of Environment and Natural Resources
10 
(DENR) who shall act as Chairperson;
11 
(b) Vice-Chairperson of the Climate Change Commission (CCC) as Vice-
12 
Chairperson;
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(c) Secretary of the Department of Agriculture (DA);
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(d) Secretary of the Department of the Interior and Local Government
15 
(DILG);
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(e) Secretary of the Department of Economy, Development and Planning
17 
(DEPDev);
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(f) Chairperson of the National Disaster Risk Reduction and Management
19 
Council (NDRRMC);
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(g) Representative from the academe;
(h) Representative from non-government organizations;
(i) Representative from the private sector;
23 
(j) Representative from artisanal fisherfolk basic sector of the National Anti-
24 
Poverty Commission.


1 
The ex-officio members of the NCC may designate their respective permanent
2 
representatives to the NCC: Provided, That, a permanent representative may
3 
designate a duly authorized representative whose rank shall in no case be lower
4 
than an undersecretary and whose acts shall be considered as that of the
5 
permanent representative: Provided, further, That the process for designation of a
6 
permanent representative shall be detailed in the implementing rules and
7 
regulations of this Act; Provided, finally. That the authorized representative shall
8 
have no voting right unless duly authorized by the permanent representative in
9 
writing.
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The representatives from the academe, civil society, and other sectors shall possess
11 
relevant work experience and training in disciplines related to climate change,
12 
disaster risk reduction, natural resource management, or coastal management, and
13 
shall be appointed by the NCC from a list of nominees proposed by its member
14 
agencies. Each representative shall serve as a member of the NCC for a period of
15 
six (6) years, subject to renewal to be decided by the majority of the members of
16 
the NCC and shall perform the duties appurtenant thereto unless they resign, or
17 
their representation is withdrawn by the sector that they represent. Appointment
18 
to any vacancy shall only be for the unexpired term of the predecessor.
19 
The NCC shall meet once every three (3) months, or as often as may be deemed
20 
necessary. The Department shall serve as the secretariat to the NCC, manned by
21 
the organic personnel of the Biodiversity Management Bureau (BMB) and may be
22 
augmented by the employees from member-agencies of the NCC, through detail or
23 
secondment.
24 
Sec. 7. Implementation of the NCGAP. - The NCC shall take the lead in
25 
coordinating and implementing the component plans and programs of the
26 
NCGAP. The DHSUD, through its attached agencies, shall provide appropriation for
27 
the relocation of the families or individuals who will be affected by the designated
28 
areas, including fisherfolk settlement areas. Other agencies that participated in the
29 
preparation of the NCGAP shall implement their commitments thereto. The actions
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required of the NCC are immediately executable based on the agreed NCGAP-
8


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responsive LCCAP, and on all NCC members existing mandates, programs or
2 
budgets that are aligned with the action plan, without need for the formulation of
3 
the implementing guidelines, rules and regulations for this Act.
4 
All existing laws, rules, and regulations providing protection to coastlines,
5 
foreshores, and priority areas shall remain in full force and effect and shall
6 
supplement the provisions of this Act unless otherwise terminated, modified or
7 
amended.
8 
Sec. 8. National Technical Working Group. - A National Technical Working
9 
Group shall be created for the coordination of national scientific and technical
10 
matters, and to support the NCC in the implementation of its powers and functions
11 
under Section 8 of this Act.
12 
The Department shall convene a National Technical Working Group composed of:
13 
(a) A technical representative from the Department of Environment and
14 
Natural Resources;
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(b) A technical representative from the Climate Change Commission (CCC);
16 
(c) A technical representative from Department of Agriculture, through the
17 
Bureau of Fisheries and Aquatic Resources (BFAR);
18 
(d) Two (2) recognized experts in mangrove and beach forest
19 
ecosystems, oceanography or other related disciplines; and
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(e) A representative from a non-government organization or a
21 
people organization.
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The National Technical Working Group shall provide technical and scientific
23 
guidance for the design, implementation, and evaluation of actions under the
24 
NCGAP. The experts shall serve on the Committee without compensation but may
25 
be reimbursed for basic expenses to attend meetings and prepare technical
26 
reports.


1 
Sec. 9. Role of Local Government Units. - All coastal LCDs shall act as the
2 
frontline agencies in the formulation, planning, implementation, and monitoring of
3 
their Local Coastal Greenbelt Action Plans (LGCAP), programs and activities within
4 
their respective territorial jurisdiction.
5 
The LGUs shall regularly update and integrate their NCGAP-responsive LCGAP into
6 
local plans, such as LCCAPs, CLUPs, and CDPs to reflect emerging needs, and
7 
changing socio-economic, technological, and environmental conditions. The LGUs
8 
shall also ensure that their annual work and investment plans are aligned based on
9 
their NCGAP-responsive LCGAP.
10 
The LGUs shall mobilize and allocate the necessary personnel, resources, and
11 
logistics to effectively implement their respective LCGAP. Barangays shall be directly
12 
involved with municipal and city governments in implementing the LCGAP. The
13 
provincial government shall provide technical and budgetary support to their
14 
component coastal cities and municipalities and ensure consistency across
15 
contiguous cities and municipalities sharing a common priority coastal greenbelt
16 
area.
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Sec. 10. Local Coastal Greenbelt Action Plan. - Each coastal municipality and
18 
city in the identified priority coastal greenbelt areas in the Action Plan shall
19 
prepare a Local Coastal Greenbelt Action Plan (LCGAP) to facilitate the
20 
implementation of mandated actions in the NCGAP within their territorial
21 
jurisdiction. The City/Municipal Development Council established pursuant to
22 
Section 107(b) of Republic Act No. 7160, otherwise known as the Local Government
23 
Code, shall ensure that the coastal greenbelt elements and strategies are
24 
incorporated into the mainstreaming process within their respective development
25 
plans, land use plans, and other relevant plans, whether at the highly urbanized
26 
city (HUC), independent component city (ICC), component city or municipal, levels,
27 
including the implementation and coordination necessary therefor. A detailed step-
28 
by-step process of mainstreaming the LCGAP into the relevant local plans of LGUs
29 
shall be provided for in the implementing rules and regulations of this Act.
10


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Sec. 11. Prohibited Acts. - The following shall constitute prohibited acts
2 
punishable under this Act, without prejudice to accrued liability for acts and
3 
omissions punishable under existing environmental laws:
4 
(a) Any person who unjustly obstructs the LGU, DENR, or DA through BFAR
5 
and PCSD in the Province of Palawan in the removal of Illegal structures in the
6 
process of reversion of AUU fishponds, shall be liable to the agency for an
7 
administrative fine of Fifty thousand pesos (P50,000.00) per day that the agency is
8 
prevented from performing its function.
9 
(b) No structures shall be built within the identified coastal greenbelts
10 
without a permit from DENR, or DA through the BFAR, or PCSD in the Province of
11 
Palawan, consistent with their mandates. Any person who violates this prohibition
12 
shall be liable to the agency for an administrative fine of Fifty thousand pesos
13 
(P50,000.00) per day from the time the structure was built until its removal.
14 
(c) A crime or offense committed within designated coastal greenbelt areas
15 
shall subject the offender to a fine of not less than One hundred thousand pesos
16 
(P100,000.00) and not more than Five million pesos (P5,000,000.00), depending
17 
on the gravity of the offense.
18 
(d) Any violation of the provisions of this Act and its implementing rules and
19 
regulations duly promulgated and published in accordance with Section 11 of this
20 
Act, shall be subject to an administrative fine of Fifty thousand pesos (P50,000.00)
21 
upon any person or entity found guilty thereof.
22 
Proceeds from the administrative fines imposed under this Section shall be remitted
23 
to the Bureau of the Treasury.
24 
Sec. 12. Annuai Report to Congress. - The NCC shall report to Congress and
25 
the Office of the President on its compliance with its functions under this Act, their
26 
progress in meeting the quantitative and qualitative targets under the NCGAP for
27 
each fiscal year. The reports shall be presented to the appropriate Committee in
28 
Congress at a meeting called for the purpose.
11


1 
Sec. 13. Joint Congressional Oversight Committee. - There is hereby created
2 
a Joint Congressional Oversight Committee (JCOC) to monitor the implementation
3 
of this Act and to review the implementing rules and regulations promulgated by
4 
the DENR for a period not exceeding five (5) years from the effectivity of this Act.
5 
The Committee shall be composed of five (5) Senators and five (5) Representatives
6 
to be appointed by the Senate President and the Speaker of the House of
7 
Representatives, respectively. The Oversight Committee shall be co-chaired by the
8 
Chairpersons of the Senate Committee on Environment, Natural Resources and
9 
Climate Change and the House of Representatives Committee on Climate
10 
Change. The secretariat of the JCOC shall be drawn from existing personnel of the
11 
Senate Committee on Environment, Natural Resources and Climate Change, and
12 
House of Representatives Committee on Climate Change.
13 
Sec. 14. Implementing Rules and Regulations. - Within sixty (60) days
14 
from the effectivity of this Act, the Department of Environment and Natural
15 
Resources (DENR) in consultation with other national agencies shall promulgate the
16 
necessary rules and regulations for the effective implementation of this Act.
17 
Sec. 15. Appropriations and Other Fund Sources- The amount necessary for
18 
the initial implementation of the Act shall be charged against the current year
19 
appropriations of the departments or agencies concerned. Thereafter, such sums
20 
as may be necessary for the continuing implementation of this Act shall be sourced
21 
from and included in the annual General Appropriations Act.
22 
The LCDs concerned may provide the necessary funds for the purpose, in their
23 
respective annual budgets.
24 
The NCC, the local development councils, the LGUs, and the national government
25 
agencies may source local and international grants, bequests, donations, and other
26 
sustainable financing mechanisms in support of implementation. LGUs to be
27 
prioritized in the allocation of these funds shall include sixth- up to third-class
28 
municipalities and LGUs with existing LCGAP, programs and activities.
12


1 
The Land Bank of the Philippines, the Development Bank of the Philippines,
2 
the People's Credit and Finance Corporation, and other relevant government
3 
financial institutions shall formulate and identify loan and financing mechanisms
4 
that shall be made available to support local coastal greenbelt programs, including
5 
alternative livelihood projects for small-scale fisherfolks and cooperatives.
6 
Sec. 16. Tax Exemption. - All grants, bequests, endowments, donations, and
7 
contributions made to the NCC, the local development councils, the LGUs, the DA,
8 
the DENR, and the PCSD to be used actually, directly, and exclusively for the
9 
implementation of their mandates under this Act shall be exempt from donor's tax
10 
and the same shall be considered as allowable deductions from gross income for
11 
purposes of computing the taxable Income of the donor in accordance with the
12 
provisions of the National Internal Revenue Code of 1997, as amended.
13 
Sec. 17. Separability Clause. - Should any provision of this Act be
14 
declared unconstitutional, the same shall not affect the validity of the other
15 
provisions of this Act.
16 
Sec. 18. Repealing Clause. - All laws, decrees, orders, rules, and
17 
regulations or other issuances or parts inconsistent with the provisions of this Act
18 
are hereby repealed or modified accordingly.
19 
Sec. 19. Effectivity. - This Act shall take effect fifteen (15) days after is
20 
publication in the Official Gazette or in a newspaper of general circulation.
Approved,
13