TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE
s. No. 1062
imc'3fficf o[ tl)i' C 't-'
25 AUG-6 P4 :23
RECEIVED 6'!.
Introduced by Senator Jinggoy Ejercito Estrada
AN ACT
GIVING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO 
SERVICES TO INDIGENT PATIENTS
EXPLANATORY NOTE
Access to quality healthcare remains one of the most persistent challenges 
faced by Filipinos, particularly those in underserved and low-income communities. 
While the country is home to a wealth of skilled and dedicated medical professionals, 
systemic issues such as high costs and uneven distribution of services often prevent 
indigent patients from receiving the medical attention they need.
The proposed measure seeks to institutionalize a system of tax incentives for 
physicians who voluntariiy provide free medical care to qualified indigent patients. By 
doing so, the measure not only incentivizes compassion-driven service but aiso 
strengthens the role of private sector participation in public health. It is a step toward 
a more inclusive healthcare system that aligns with the constitutional guarantee of 
accessible and adequate healthcare for all.
Previously filed by Senator Grace Poe in the 19th Congress, this proposed bill 
reinforces the importance of empowering professionals who uplift communities, 
whether through film, medicine, or other vital contributions to nation-building.


In view of the foregoing, the immediate passage of this bill is earnestly sought.
INGGOY EJERCITO ESTRADA


TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE
S. No1062
fgp Senate
'♦iriasiriDffur ol tl)f !T'>' ; *t:.
25 AUG “6 P4:23
RECEIVED BY:
Introduced by Senator Jinggoy Ejercito Estrada
AN ACT
GIVING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO 
SERVICES TO INDIGENT PATIENTS
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled:
1 
Section 1. Short Title. - This Act shall be known as the "'Physician Pro Bono
2 
Care Act'.
3 
Sec. 2. Declaration of Policy. - It is the policy of the State to protect and
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promote the right to health of the people and instill health consciousness among them.
5 
Further, the State shall adopt an integrated and comprehensive approach to health
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development which shall endeavor to make essential goods, health and other social
7 
services available to all people at affordable cost. There shall be priority for the needs
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of underprivileged sick, elderly, disabled women and children. The State shall
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endeavor to provide free medical care to indigent patients.
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Sec. 3. Tax incentives to Physicians Rendering Pro Bono Services to Indigent
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Patients. - Physicians rendering pro bono services to indigent patients shall be entitled
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to a tax credit to be deducted from their gross income. For this purpose, the
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Department of Health (DOH) and the Philippine Medical Association (PMA) shall
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evaluate the pro bono services rendered by the physicians considering the number of
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hours and the nature of treatment involved.


1 
Sec. 4. Implementing Rules and Regulations. - Within thirty (30) days from the
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effectivity of this Act, the Bureau of Internal Revenue, in consultation with the DOH
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and the PMA, shall promulgate the rules and regulations necessary for the effective
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enforcement of the provisions of this Act.
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Sec. 5. Separability Clause. - If any portion or provision of this Act is declared
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unconstitutional, the remainder of this Act or any provisions not affected thereby shall
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remain in force and effect.
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Sec. 6. Repealing Clause. - Any law, presidential decree or issuance, executive
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order, letter of Instruction, rule or regulation inconsistent with the provisions of this
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Act is hereby repealed or modified accordingly.
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Sec. 7. Effectivity Clause. - This Act shali take effect fifteen (15) days after its
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complete publication In at least two (2) newspapers of general circulation.
Approved,