Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
2nd Regular Session 
House Bill No. 
Introduced by Representatives ERWIN T. TULFO 
EDVIC G. YAP, JOCELYN P. TULFO, ERIC YAP, 
and RALPH WENDEL P. TULFO 
EXPLANATORY NOTE 
Despite a number of legislations providing employment, education, health, and 
accessibility support, among others, to the Persons with Disabilities (PWDs), 
PWDs are still at a disadvantage in several facets of the society. A significant 
population of the PWDs experience disproportionately high poverty rates as they 
have additional expenditures related to their disability which depend on their 
functional difficulties, health conditions, and support needs and other expenses 
related to the lack of accessibility and inclusiveness in their communities. 
While the primary goal of the state is to enable the country’s disabled persons to 
overcome the social barriers through comprehensive, inclusive, and adequate 
support, it also becomes of tantamount importance to provide them with equal 
protection in terms of growth and development opportunities such as 
employment. Part of the ongoing campaign for the Magna Carta of Persons with 
Disabilities is the assurance that sets of opportunities are not neglected to them, in 
addition to the fight against discrimination in their respective workplaces. 
While Republic Act No. 10524 is the recent amendment to RA 7277, which guarantees 
the positions of qualified PWDs in government agencies, offices, and corporations, 
this bill seeks to expand the said mandate by making it compulsory for private entities 
with more than one hundred (100) employees to allot at least one (1%) of their total 
positions to the qualified PWDs, and in consonance, highly encouraging the said 
practice to the private corporations with less than one hundred (100) employees. The 
same proposed measure also grants tax incentives to those private corporations that 
will comply to the said practice of employment hiring. 
11:21 am
August 22, 2023
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In view of the foregoing, approval of this bill is earnestly sought. 
EDVIC G. YAP 
RALPH WENDEL P. TULFO 
ERIC YAP 
JOCELYN P. TULFO 


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
2ND Regular Session 
House Bill No. 
Introduced by Representatives ERWIN T. TULFO 
EDVIC G. YAP, JOCELYN P. TULFO, ERIC YAP, 
and RALPH WENDEL P. TULFO 
AN ACT 
EXPANDING THE POSITIONS RESERVED FOR QUALIFIED PERSONS WITH 
DISABILITY, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7277, AS 
AMENDED, OTHERWISE KNOWN AS “AN ACT PROVIDING FOR THE 
REHABILITATION, 
SELF-DEVELOPMENT, 
AND 
SELF-RELIANCE 
OF 
DISABLED PERSON AND THEIR INTEGRATION INTO THE MAINSTREAM 
OF SOCIETY AND FOR OTHER PURPOSES”, PROVIDING INCENTIVES 
THEREFOR, AND FOR OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Section 5 of Republic Act No. 7277, otherwise known as "An 
Act Providing for the Rehabilitation, Self-Development, and Self-Reliance of 
Disabled Person and their Integration into the Mainstream of Society and for Other 
Purposes”, is hereby amended to read as follows: 
" SECTION 5. Equal Opportunity for Employment – No disabled 
persons shall be denied access to opportunities for suitable 
employment. A qualified disabled employee shall be subject to the 
same terms and conditions of employment and the same 
compensation, privileges, benefits, fringe benefits, incentives or 
allowances as a qualified able- bodied person. 
[Five percent (5%) of all casual, emergency and contractual positions 
in the Department of Social Welfare and Development; Health; 
Education, Culture and Sports; and other government agencies, offices or 
corporations engaged in social development shall be reserved for 
disabled persons.]" 
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AT LEAST ONE PERCENT (1%) OF ALL THE POSITIONS IN THE 
GOVERNMENT AGENCIES, OFFICES OR CORPORATIONS SHALL 
BE RESERVED FOR QUALIFIED PERSONS WITH DISABILITY. 
 
PRIVATE CORPORATIONS WITH MORE THAN ONE HUNDRED 
(100) EMPLOYEES SHALL RESERVE AT LEAST ONE PERCENT (1%) 
OF ALL POSITIONS FOR QUALIFIED PERSONS WITH DISABILITY. 
 
PRIVATE CORPORATIONS WITH LESS THAN ONE HUNDRED 
(100) EMPLOYEES ARE HIGHLY ENCOURAGED TO RESERVE 
POSITION(S) FOR QUALIFIED PERSONS WITH DISABILITY. 
 
SEC. 2. Qualified Persons with Disabilities. – In addition to the qualifications 
set forth by the employer for the reserved positions for the qualified PWDs, the 
qualified PWDs shall also be able to provide legitimate proof of disability apart 
from the PWD Identification Card (ID) issued by the Department of Social Welfare 
and Development. 
 
SEC. 3. Incentive to Private Corporations. – Private corporations who 
employed the required threshold of qualified PWDs shall be entitled to tax credits 
to be deducted from their gross income in accordance with the National Internal 
Revenue Code, as amended and rules of the Bureau of Internal Revenue. For this 
purpose, the Department of Trade and Industry shall evaluate the compliance of the 
private corporations in the required practice of employment hiring. 
 
SEC. 4. Implementing Rules and Regulations. – The Bureau of Internal Revenue 
in coordination with the Department of Trade and Industry shall promulgate the rules 
and regulations for the effective enforcement of the provisions of this Act. 
 
SEC. 5. Separability Clause. – In case any provision or any part thereof is 
declared unconstitutional, the other provisions not so declared and affected shall 
remain in force and effect. 
 
SEC. 6. Repealing Clause. - All decrees, executive orders, rules and regulations, 
or parts thereof, inconsistent with the provisions of this Act are hereby deemed 
repealed, or modified accordingly. 
 
Sec. 7. Effectivity Clause - This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or at least two (2) newspapers of general circulation. 
 
Approved, 
 
 
 
 
 
 
 
 
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