SIXTEENTH CONGRESS OF THE REPUBLIC ) 
OF THE PHILIl'I'INES 
) 
Second Regular Session 
) 
'14 
GEC 17 P5 :04 
SENATE 
S.B. NO. 2.523 
Introduced by Senator Maria Lourdes Nancy S. Einay 
AN ACT GRANTING fINANCIAL AND ECONOMIC RELIEF TO SOLO PARENTS, 
AMENDING FOR THIS PURPOSE REPUBLIC ACT NO. 8424, OTHERWISE KNOWN 
AS THE TAX REFORM ACT OF 1997, AND FOR OTHER PURPOSES 
EXPLANATORY NOTE 
This bill is a part of series of bills that seeks to provide meaningful economic and linancial 
relief to solo parents, and strengthen the state policy to promote the family as the foundation 
of the nation, strengthen the family's solidarity, and ensure tbe family's totai development, as 
provided in Section 1, Article XV of the Philippine Constitntion which provides, to wit: 
"Section.!. The State recognizes the Filipino family as the foundation of the 
nation. Accordingly, it shall strengthen its solidarity and actively promote its 
total development." 
For tbis purpose, and to be truly responsive to tbe situation of solo parents, this bill proposes 
to increase the economic and financial relief to solo parents. 
In view of the foregoing, the passage of this bill is earnestly recommended. 
Senator 


SIXTEENTH CONGRESS 01" THE REI'lJBLIC ) 
OF THE PHILIPPINES 
) 
Second Regu)al' Session 
) 
SENATE 
S.B.No·~23 
Introduced by Senator Maria Lourdes Nancy S. Binay 
'14 
OEC 17 P5 :04 
1 
AN ACT GRANTING FINANCIAL AND ECONOMIC RELIEF TO SOLO PARENTS, 
2 
AMENDING FOR THIS PURPOSE REPUBLIC ACT NO. 8424, OTHERWISE KNOWN 
3 
AS THE TAX REFORM ACT OF 1997, AND FOR OTHER PURPOSES 
4 
5 
Be it enacted by the Senate and House of Representatives o(the Philippines in Congress 
6 
assembled: 
7 
SECTION 1. There is hereby 'inserted in Republic Act No. 8972, otherwise known as the 
8 
"Solo Parent's Welfare Act 0[2000, a new Section to be known as Section II-A which shall 
9 
read as follows: 
10 
11 
"SECTION U-A. Financial and other Economic Relief Solo parents shall 
12 
be entitled to the following: 
13 
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(A) 
FIVE PERCENT (5%) DISCOUNT ON THE SALE OF THE 
15 
GOODS 
AND 
SERVICES 
ON 
FOOD, 
CLOTHING, 
16 
TRANSPORTATION, 
MEDICINE, 
MEDICAL 
SERVICES, 
17 
DENTAL SERVICES, AND OTHER BASIC NECESSITY FROM 
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ALL ESTABLISHMENTS FOR TI-IE EXCLUSIVE USE AND 
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ENJOYMENT OR A VAILMENT OF THE SOLO PARENT OR THE 
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CHILD/CHILDREN. 
IN THE PURCHASE OF GOODS AND 
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SERVICES WHICH ARE ON PROMOTIONAL DISCOUNT, THE 
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SOLO PARENT CAN AVAIL OF THE 
ESTABLISI-IMI~NT'S 
.23 
OFFERED DISCOUNT OR THE 5% DISCOUNT PROVIDED 
24 
HEREIN, Wl-IICHEVER IS HIGHER AND MORE FAVORABLE; 
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AND 
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(B) 
A MINIMUM or FIVE PERCENT (5%) DISCOUNT RELATIVE 
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TO 
THE 
MONTHLY 
UTILIZATION 
OF 
WATER 
AND 
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ELECTRICITY BY HOUSEHOLDS; PROVIDED, THAT THE 
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WATER AND/OR ELECTRICITY BILL SHALL BE IN THE NAME 
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OF THE SOLO PARENT; PROVIDED, FURTHER, THAT THE 
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MONTI-IL Y 
CONSUMPTION 
DOES 
NOT 
EXCEED 
ONE 
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HUNDRED KILOWATT HOURS (lao KWH) OF ELECTRICITY 
34 
AND THIRTY CUBIC METERS (30M2) OF WATER," 
35 


1 
SECTION 2. There is hereby inserted in Republic Act No. 8972, otherwise known as the 
2 
"Solo Parent's Welfare Act 01'2000, a new Section to be known as Section Il-B which shall 
3 
read as follows: 
4 
5 
"SECTION ll-B. TAX DEDUDUCTION. -
THE ESTABLISHMENT 
6 
GRANTING THE DISCOUNT UNDER SECTION II-A HEREOF MAY 
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CLAIM TI-IE DISCOUNTS PROVIDED AS TAX DEDUCTIONS BASED 
8 
ON THE COST OF THE GOODS SOLD OR SERVICES RENDERED; 
.9 
PROVIDED, THAT THE COST OF THE DISCOUNT SHALL BE 
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ALLOWED AS DEDUCTION FROM THE GROSS INCOME FOR TI-IE 
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SAME TAXABLE YEAR THAT TI-IE DISCOUNT IS GRANTED; 
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PROVIDED, FURTHER, THAT TI-IE TOTAL AMOUNT OF THE 
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CLAIMED TAX DEDUCTION NET OF VAT, IF APPLICABLE, SHALL 
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BE INCLUDED IN THEIR GROSS SALES RECEIPTS FOR TAX 
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PURPOSES AND SHALL BE SUBJECT TO PROPER DOCUMENTATION 
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AND TO THE PROVISIONS OF TI-IE NATIONAL INTERNAL REVENUE 
17 
CODE OF 1997, AS AMENDED." 
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SECTION 3. Implementing Rules and Regulations. The Bureau of Internal Revenue, in 
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consultation with all relevant government agencies shall issue implementing rules and 
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regulations within ninety (90) days from effectivity hereof, and such other rules and 
22 
regulations as may be necessary to carry out the purpose of this Act. 
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SECTION 4. SeparabililY Clause. If any portion or provision of this Act is declared void and 
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unconstitutional, the remaining portions or provisions hereof shall not be alTected by such 
26 
declaration. 
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SECTION 5. Repealing Clause. All laws, decrees, orders, rules and regulations, other 
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issuances, or parts thereof inconsistent with the provisions of this Act are hereby repealed or 
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modified accordingly. 
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SECTION 6. ~frectivity Clause This Act shall take effect filleen (15) days aller its complete 
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publication in at least two (2) national newspapers of general circulation. 
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Approved,