Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. __________ 
Introduced by REP. RODOLFO “OMPONG” M. ORDANES 
___________________________________________________________________________ 
AN ACT 
GRANTING INCOME TAX EXEMPTION TO SENIOR CITIZENS AGED SIXTY 
(60) AND ABOVE, AMENDING FOR THE PURPOSE THE NATIONAL
INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACT NO. 
10963, OTHERWISE KNOWN AS THE “TAX REFORM FOR ACCELERATION 
AND INCLUSION (TRAIN)” 
EXPLANATORY NOTE 
The 1987 Philippine Constitution mandates the State to prioritize the needs and 
welfare of the elderly by establishing policies that ensure their economic and social 
well-being. While Republic Act No. 9994, otherwise known as the “Expanded Senior 
Citizens Act of 2010,” has granted numerous privileges and benefits to senior citizens, 
including discounts on essential goods and services, and exemption from the payment 
of value-added tax, many of our elderly citizens who remain in the workforce continue 
to bear the burden of income taxation. 
This proposed measure seeks to grant income tax exemption to senior citizens aged 
60 and above who are still gainfully employed. It recognizes that many elderly 
Filipinos choose to remain economically active either out of passion or necessity. By 
exempting them from the payment of income tax, this bill aims to provide much-
needed financial relief to our senior citizens and acknowledge their continuing 
contribution to society and the economy. 
The bill also includes exemptions for additional income such as holiday pay, overtime 
pay, night shift differential, and hazard pay received by senior citizen employees. 
These forms of compensation are vital for working seniors who often rely on their full 
earnings to support their daily needs, medical expenses, and the well-being of their 
families. 
July 29, 2025
6:38 pm
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In an aging society, empowering our senior citizens to remain productive without 
being unduly taxed is both a social justice measure and a sound economic policy. It 
affirms the principle of equity and the moral obligation of the State to reward the 
sacrifices of those who have spent decades in the workforce. 
Given the foregoing, the immediate passage of this measure is earnestly sought. 
RODOLFO “OMPONG” M. ORDANES 


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. __________ 
Introduced by REP. RODOLFO “OMPONG” M. ORDANES 
___________________________________________________________________________ 
AN ACT 
GRANTING INCOME TAX EXEMPTION TO SENIOR CITIZENS AGED SIXTY 
(60) AND ABOVE, AMENDING FOR THE PURPOSE THE NATIONAL
INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACT NO. 
10963, OTHERWISE KNOWN AS THE “TAX REFORM FOR ACCELERATION 
AND INCLUSION (TRAIN)” 
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 “Income Tax Exemption 
1 
for Senior Citizens Act.” 
2 
SEC. 2. Section 24 of the National Internal Revenue Code of 1997, as amended 
3 
by the Republic Act No. 10963, otherwise known as the “Tax Reform for Acceleration 
4 
and Inclusion (TRAIN),” is hereby further amended to read as follows: 
5 
“Sec. 24. Income Tax Rates. – 
6 
(A) Rates of Income Tax on Individual Citizen and Individual Resident
7 
Aliens of the Philippines. 
8 
xxx 
9 
(2) Rates of Tax on Taxable Income of Individuals. – The tax shall be
10 
computed in accordance with and at the rates established in the
11 
following schedule:
12 
(a) Tax Schedule Effective January 1, 2018, until December 31, 2022:
13 
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 xxx 
1 
“PROVIDED FINALLY, THAT SENIOR CITIZEN EMPLOYEES, 
2 
OR INDIVIDUALS AGED SIXTY (60) YEARS OLD AND 
3 
ABOVE 
WHO 
ARE 
STILL 
UNDER 
CONTINUED 
4 
EMPLOYMENT AND WITH AN ANNUAL INCOME OF NOT 
5 
OVER 
P800,000.00, 
INCLUDING 
THE 
HOLIDAY 
PAY, 
6 
OVERTIME PAY, NIGHT SHIFT DIFFERENTIAL PAY, AND 
7 
HAZARD PAY RECEIVED BY SUCH SENIOR CITIZEN 
8 
EMPLOYEES, SHALL BE EXEMPT FROM INCOME TAX.” 
9 
SEC. 3. Repealing Clause. – All laws, executive orders, rules, and regulations, 
10 
or any part thereof, inconsistent herewith are deemed repealed or modified 
11 
accordingly. 
12 
SEC. 4. Separability Clause. – If any part or provision of this Act shall be 
13 
declared unconstitutional and invalid, such declaration shall not invalidate other parts 
14 
thereof, which shall remain in full force and effect. 
15 
SEC. 5. Effectivity. – This Act shall take effect fifteen (15) days after its complete 
16 
publication in the Official Gazette or at least two (2) newspapers of general circulation, 
17 
whichever comes earlier. 
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Approved, 
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