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FOURTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
Third Regular Session 
) 
5) ;ilk 2s i’ ; 
Introduced by Senator Ramon Bong Revilla, Jr. 
EXPLANATORY NOTE 
Republic Act No. 8972, otherwise known as the Solo Parents’ Welfare Act, 
was enacted in 2000 which provides for benefits and privileges to solo parents 
and their children. This law has recognized the need to give these people 
additional benefits in order to assist them in raising their children. 
RA 8972 has declared that “the State shall promote the family as the 
foundation of the nation, strengthen its solidarity and ensure its total 
development.” In achieving this, we must consider solo parents who have in fact 
more responsibility over raising their children. The task of supposed partner is left 
to a solo individual. 
This bill seeks to further add benefits and privileges to solo parents. 
Specifically, the additional benefits pertain to discounts from purchases and 
exemption from individual income tax. These ad 
al privileges are significant 
especially in the light of the current economic 
lenges that the country is 
facing. 
In view of the foregoing, passage of this bill is earnestly sought. 


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FOURTEENTH CONGRESS OF THE REPUBLIC 
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OF THE PHILIPPINES 
1 
Third Regular Session 
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28 ii 1 :14 
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S.B. sENAT53 
No. 
5 4 
Introduced by Senator Ramon Bong Revilla, Jr. 
AN ACT 
PROVIDING ADDITIONAL BENEFITS TO SOLO PARENTS AND PROVIDING 
PENALTIES FOR VIOLATORS, AMENDING FOR THIS PURPOSE REPUBLIC 
ACT NO. 8972, OTHERWISE KNOWN AS THE SOLO PARENTS’ WELFARE 
ACT OF 2000 
Be it enacted by the Senate and House of Representatives of the 
Philippines in Congress, assembled: 
Section I. An additional provision is inserted to the last 
paragraph of Section 3 (a) to read as follows: 
A change in the status or circumstance of the parent 
claiming benefits under this Act, such that he/she no 
longer left alone with the 
responsibility of 
parenthood, shall terminate hidher eligibility for 
these benefits. PROVIDED THAT, A SINGLE 
PARENT 
WHO 
IS 
RECEIVING 
REGULAR 
SUPPORT FROM THE CHILD’S OTHER PARENT 
SHALL NOT BE ELIGIBLE TO RECEIVE THE 
BENEFITS PROVIDED BY THIS ACT. 
Sec. 2. There shall be created a new Section to read asfollows: 
SECTION 12. ADDITIONAL BENEFITS. - IN 
ADDITION TO THE FOREGOING BENEFITS, 
SOLO PARENTS WHO HAVE BEEN QUALIFIED 
AS SUCH BY THE DEPARTMENT OF SOCIAL 
WELFARE AND DEVELOPMENT (DSWD) SHALL 
LIKEWISE BE ENTITLED TO THE FOLLOWING 
ADDITIONAL BENEFITS: 


1. TEN PERCENT (10%) DISCOUNT FROM 
ALL 
PURCHASES 
OF 
CLOTHING 
MATERIALS 
FOR 
THE 
CHILD 
FOR 
PURPOSES MADE WITHIN A PERIOD OF 
UP TO TWO (2) YEARS FROM THE 
CHILD’S BIRTH; 
2. FIFTEEN PERCENT 
(15%) 
DISCOUNT 
FROM ALL PURCHASES OF BABY’S 
MILK, FOOD AND FOOD SUPPLEMENTS 
FOR 
PURCHASES MADE WITHIN 
A 
PERIOD OF TWO (2) YEARS FROM THE 
CHILD’S BIRTH; 
3. FIFTEEN PERCENT 
(15%) 
DISCOUNT 
FROM ALL PURCHASES OF MEDICINES 
AND 
OTHER 
MEDICAL 
SUPPLEMENTSISUPPLIES 
FOR 
THE 
CHILD FOR THE PURCHASES MADE 
WITHIN A PERIOD OF FIVE (5) YEARS 
FROM THE CHILD’S BIRTH; AND 
4. BASIC 
PERSONAL 
TAX 
EXEMPTION 
FROM INDIVIDUAL INCOME TAX IN THE 
AMOUNT OF FIFTY THOUSAND PESOS (P 
50,000.00) IN ADDITION TO THE EXISTING 
EXEMPTION THAT THE SINGLE PARENT 
MAY CLAIM FOR HlSlHER DEPENDENT 
CHILDICHILDREN. 
Succeeding sections shall be renumbered accordingly 
Sec. 3. There shall be created another section after the Appropriations 
Section to read as follows: 
SECTION 
16. 
PENAL 
PROVISIONS. 
ANY 
PERSON OR COMPANY WHO VIOLATES THE 
PROVISIONS OF THIS ACT BY DENYING OR 
HINDERING A SOLO PARENT FROM AVAILING 
OF ANY OF THE BENEFITS OF THIS ACT SHALL 
BE PENALIZED BY A FINE OF NOT LESS THAN 
FIFTY THOUSAND PESOS (P 50,000) FOR THE 


FIRST VIOLATION ONE HUNDRED THOUSAND 
PESOS 
(PlO0,OOO) 
FOR 
THE 
SECOND 
VIOLATION; AND TWO HUNDRED THOUSAND 
PESOS (P200,OOO) 
FOR THE THIRD AND 
SUCCEEDING VIOLATIONS. 
Succeeding sections shall be renumbered accordingly. 
Sec. 4. Separability Clause. - If any part, section, or provision of this Act 
shall be held invalid or unconstitutional, the other provisions shall not be affected 
thereby. 
Sec. 5. Repealing Clause. - All laws, decrees, orders, issuances, rules 
and regulations or parts thereof inconsistent with the provisions of this Act are 
hereby repealed, amended, or modified accordingly. 
Sec. 6. Effectivity. - This Act shall take effect (15) days after its complete 
publication in at least two (2) newspapers of national circulation. 
Approved,