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EIGHTEENTH CONGRESS OF THE) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
SENATE
S. B. No. 1429
■ O-Uc: 
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16 A 9 -13
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Introduced by SENATOR IMEE R. MARCOS
AN ACT
GRANTING FULL TAX BENEFITS TO DONATIONS PROVIDED DURING A 
STATE OF CALAMITY, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
Article II, Section 20 provides that "f/?e State recognizes the indispensable role 
of the private sector, encourages private enterprise, and provides incentives to needed 
investments."
The country has been at the epicenter of many calamities in the past decade, the
most devasting being the damage caused by the super typhoon Yolanda mbi, recently, 
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the eruption of the Taa! Volcano and the on-going COVID-19 pandemic. Throughout 
these ordeals, the private sector has stepped up to assist government through 
donations and fundraising initiatives, often despite their own physical and financial 
losses. However, this generosity has been punished with the additional paying of 
donor's tax.
In recognition of the help extended by the private sector during the COVID-19 
pandemic, a provision on Republic Act No. 11469 or the "Bayanihan to Heal as One 
Act' grants full tax benefits to the private sector - companies and individuals alike - 
that have. donated to the government, non-government organizations (NGOs), 
hospitals and other medical facilities in the battle against COVID-19.
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This bill seeks to extend the same benefits to the "good Samaritans" in the 
country, determined to tirelessly and selflessly donate their funds, skills, products and 
other resources to their fellow Filipinos in times of calamity, often inspite of physical 
and financial losses they themselves endured.
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IMEE R. MARCOS


EIGHTEENTH CONGRESS OF THE) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
SENATE
S. B. No. 1429
C* T7 '■ ■ "t-
20 A00 16 A9:13
Introduced by SENATOR IMEE R. MARCOS
AN ACT
GRANTING FULL TAX BENEFITS TO DONATIONS PROVIDED DURING A 
STATE OF CALAMITY, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
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Section 1. Applicability. - This Act shall be applicable to any person, natural or
juridical, who dopates to the government. Department of Health (DOH)-accredited
hospitals. Local Government Unit (LGU) hospitals and other medical facilities and
health clinics, only during a state of calamity.
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SEC. 2. State of Calamity. - A state of calamity shall be understood as a 
condition involving mass casualty and/or major damages to property, disruption of 
means of livelihoods, roads and normal way of life of people in the affected areas as 
a result of the occurrence of natural or human-induced hazard. Provided, Thatthere 
must first be a declaration from the President that there is a state of calamity in a local 
government unit or in the country.
SEC. 3. Full Tax Benefits. - For purposes of this Act, full tax benefits shall 
pertain to the following:
(a) Donors Tax Exemption. - Any person who makes a donation during a state
of calamity shall be exempted from paying donor's tax.
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(b) Income Tax Deduction. - Any donation, or its monetary equivalent, made
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during a state of calamity shall be fully deductible for income tax purposes.
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SEC. 4. Retroactive Appiication. - This Act shall have retroactive effect, starting
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from January 2020 and onwards.
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SEC. 5. Separabiiity Cause. - If for any reason any provision of this Act is
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declared unconstitutional or invalid, such parts or portions not affected thereby shall
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remain in full force and effect.
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SEC. 6. Repealing Cause. - All laws, executive orders, presidential decrees,
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presidential proclamations, letters of instruction, rules and regulations or parts thereof
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which are inconsistent with the provisions of this Act are hereby repealed or modified
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accordingly.
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SEC. 7. Effectivity. - This Act shall take effect fifteen (15) days following
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completion of its publication in at least two (2) newspapers of general circulation.
Approved,
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