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FIFTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
First Regular Session 
SENATE 
Senate Bill No. 860 
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INTRODUCED BY SEN. JINGGOY EJERCITO ESTRADA 
EXPLANATORY NOTE 
While the Magna Carta for Disabled Persons provides for the basic rights 
of persons with disabilities, the need to expand their privileges to cover the same 
incentives enjoyed by senior citizens must be addressed, The proposed 
amendments refer to the grant to persons with disabilities the same purchase 
discounts from commercial establishments, exemption from the payment of 
individual income taxes and other such benefits granted to senior citizens. This 
move seeks to further concretize government efforts to make government and 
comrnercial products and services available to persons with disabilities, The 
amendrnents provide specific guidelines that the government and commercial 
establishments may utilize in further extending their services to persons with 
disabilities, 
Passage of this bill is earnestly recommended. 
Senator 


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FIFTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
First Regular Session 
SENATE 
Senate Bill No. 8 eo 
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INTRODUCED BY SEN. JINGGOY E;JERCITO ESTRADA 
AN ACT 
AMENDING REPUBLIC ACT NO. 7277, OTHERWISE KNOWN AS THE 
MAGNA CARTA FOR DISABLED PERSONS, GRANTING ADDITIONAL 
PRIVILEGES AND INCENTIVES TO DISABLED PERSONS SIMILAR TO 
THOSE ENJOYED BY SENIOR CITIZENS; AND OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled: 
SECTION 1. Republic Act No. 7277 is hereby amended by inserting a 
new chapter, Chapter S - Additional Privileges and Incentives to read as follows: 
CHAPTERS 
ADDITIONAL PRIVILEGES AND INCENTIVES 
SEC. 32 PERSONS WITH DISABILITY SHALL BE ENTITLED TO THE 
FOLLOWING: 
(a) 
THE GRANT OF TWENTY PERCENT (20%) DISCOUNT 
FROM 
ALL 
ESTABLISHMENTS 
RELATIVE 
TO 
THE 
PATRONIZATION AND UTILIZATION OF ALL COMMERCIAL 
ESTABLISHMENTS, 
TRANSPORTATION 
SERVICES, 
HOTELS 
AND 
SIMILAR 
LODGING 
ESTABLISHMENTS; 
RESTAURANTS, 
RECREATION 
CENTERS 
INCLUDING 
THEATERS, 
CINEMA 
HOUSES, 
CONCERT 
HALLS, 
CIRCUSES, 
CARNIVALS 
AND 
SIMILAR 
PLACES 
OF 
CULTURE, 
LEISURE 
AND 
AMUSEMENT; 
AND 
TEN 
PERCENT (10%) DISCOUNT FOR THE PURCHASE OF 
BRANDED MEDICINES AND TWENTY (20%) PERCENT FOR 
GENERIC MEDICINES ANYWHERE IN THE COUNTRY: 
PROVIDED, THAT THE BUREAU OF INTERNAL REVENUE 
SHALL GIVE TO THESE PRIVATE ESTABLISHMENTS TAX 
CREDITS EQUIVALENT TO THE COST OF DISCOUNT. 
(b) 
EXEMPTION FROM THE PAYMENT OF INDIVIDUAL INCOME 
TAXES: 
PROVIDED 
THAT 
THEIR 
ANNUAL 
TAXABLE 
INCOME 
DOES 
NOT 
EXCEED 
POVERTY 
LEVEL AS 
DETERMINED 
BY 
THE 
NATIONAL 
ECONOMIC 
DEVELOPMENT AUTHORITY (NEDA) FOR THAT YEAR; 
(c) 
FULL MEDICAL AND DENTAL SERVICES IN GOVERNMENT 
ESTABLISHMENTS 
ANYWHERE 
IN 
THE 
COUNTRY 


SUBJECT TO THE GUIDELINES TO BE ISSUED BY THE 
DEPARTMENT OF HEALTH; 
(d) 
TO THE EXTENT PRACTICABLE AND FEASIBLE, THE 
CONTINUANCE OF THE SAME BENEFITS AND PRIVILEGES 
GIVEN BY THE GOVERNMENT SERVICE INSURANCE 
SYSTEM (GSIS), SOCIAL SECURITY SYSTEM (SSS) AND 
PAG-IBIG, AS THE CASE MAY BE AS ARE PRESENTLY 
BEING ENJOYED BY THEM. 
SEC 33. INCENTIVES - THOSE CARING FOR AND LIVING WITH THE 
PERSONS WITH DISABILITY SHALL BE GRANTED THE FOLLOWING 
INCENTIVES: 
(a) 
PERSONS 
WITH 
DISABILITY 
SHALL 
BE 
TREATED 
AS 
DEPENDENTS AS PROVIDED FOR IN THE NATIONAL INTERNAL 
REVENUE CODE AND AS SUCH, INDIVIDUAL TAXPAYERS 
CARING FOR THEM SHALL BE ACCORDED THE PRIVILEGES 
GRANTED BY THE CODE INSOFAR AS HAVING DEPENDENTS 
ARE CONCERNED; AND 
(b) 
INDIVIDUALS 
OR 
NON-GOVERNMENTAL 
INSTITUTIONS 
ESTABLISHING 
HOMES, 
RESIDENTIAL 
COMMUNITIES 
OR 
RETIREMENT VILLAGES SOLELY FOR THE PERSON WITH 
DISABILITY SHALL BE ACCORDED THE FOLLOWING: 
(1 ) REALTY TAX HOLIDAY FOR THE FIRST FIVE (5) YEARS OF 
OPERATION, AND 
(2) PRIORITY IN THE BUILDING ANDIOR MAINTENANCE OF 
PROVINCIAL OR MUNICIPAL ROADS LEADING TO THE 
HOME, 
RESIDENTIAL, 
COMMUNITY 
OR 
RETIREMENT 
VILLAGE. 
SEC 34. VIOLATION OF ANY PROVISION OF THIS CHAPTER BY ANY 
ESTABLISHMENT SHALL BE A GROUND FOR THE REVOCATION OF ITS 
LICENSE TO OPERATE, ASIDE FROM OTHER PENALTIES THAT MAY BE 
IMPOSED IN THIS ACT. 
SEC 
35. 
THE 
DEPARTMENT 
OF 
SOCIAL 
WELFARE 
AND 
DEVELOPMENT, THE NATIONAL COUNCIL FOR THE WELFARE OF 
DISABLED PERSONS, AND THE BUREAU OF INTERNAL REVENUE, IN 
CONSULTATION 
WITH 
THE 
CONCERNED 
SENATE 
AND 
HOUSE 
COMMITTEES 
AND 
OTHER 
AGENCIES, 
ORGANIZATIONS 
AND 
ESTABLISHMENTS ARE MANDATED TO FORMULATE THE IMPLEMENTING 
RULES AND REGULATIONS PERTINENT TO THE PROVISIONS OF THIS 
CHAPTER. 
SEC. 2. The title of Republic Act No. 7277 is hereby amended to read as 
"The Magna Carta for Persons with Disability" and all references on the said law 
to "disabled persons" shall likewise be amended to read as "PERSONS WITH 
DISABILITY." 
SEC. 3. This Act shall take effect fifteen (15) days after its publication in 
any two (2) newspapers of general circulation. 
Approved,