FIFTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
SENATE 
) 
) 
) 
S. No. 2099 
Introduced by Senator FRANCIS G. ESCUDERO 
EXPLANATORY NOTE 
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This bill proposes a comprehensive legal framework for a foster care 
system in our country. It is principally aimed to address the social, physical, 
economic and moral needs of children who have been abandoned, neglected, 
surrendered and/ or abused. 
It is anchored on the constitutionally mandated State policy that the State 
shall "defend the right of children to assistance, including proper 'careanCl' 
nutrition, and special protection, from all forms of neglect, abuse, cruelty, 
exploitation, and other conditions prejudicial to their developmenti" 
Concomitantly, this proposed foster care system also finds basis in The 
Child and Youth Welfare Code and International Conventions duly recognized 
and entered into by our country. 
This proposed legislation also deems appropriate the inclusion of 
provisions for incentives in order to advance and promote foster care. These 
benefits range from subsidies to healthcare memberships to tax exemptions. 
On the basis of the foregoing, passage of this bill with dispatch is sought. 
FRANCIS G. ESCUDERO 
1Seclion 3, par. 2, Article XV of the Constitution 


FIFTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First R.egular Session 
SENATE 
) 
) 
) 
S. No. 2099 
" 
Introduced by Senator FRANCIS G. ESCUDERO 
AN ACT 
HI 
JLlL n 1\1::17 
INSTITUTIONALIZING AND STRENGTHENING FOSTER CARE FOR 
QUALIFIED CHILDREN, APPROPRIATING FUNDS THEREFOR AND 
FOR OTHER PURPOSES 
Be it enacted by the Senate and the House of Representatives of the Republic of 
the Philippines in Congress assembled: 
Article I 
2 
GENERAL PROVISIONS 
3 
SECTION 1. Title. - This Act shall be known as the "Foster Care Act of 
4 
2007." 
5 
SEC. 2. Declaration of Policy. - Article XV of the Constitution pr~vides 
6 
that the State shall defend the right of children to assistance, including proper 
7 
care and nutrition, and special protection from all forms of neglect, abus~, 
8 
cruelty, explOitation, and other conditions prejudicial to their development. 
9 
It is hereby declared the policy of the State to provide every child who 
10 
is abused, neglected, surrendered, dependent, abandoned, under· socio-
11 
cultural difficulties, and with special needs with an alternative family that 
12 
will provide love and care as well as opportunities for growth and 
13 
development. 
14 
The State shall guarantee that all the rights of the child enumerated 
15 
under Article .1 of Presidential Decree No. 603 otherwise known as TheChild 
16 
and Youth Welfare Code, as amended, and the rights found under Article 20 
17 
of the United Nations Convention on the Rights of the Child, shall be 
18 
observed. 


Towards this end, the State shall systematize and enhance foster care 
2 
program in the country. It shall ensure that the foster family shall provide a 
3 
wholesome atmosphere to the foster child. 
4 
The State shall also protect the rights of the biological child of the foster 
5 
family and ensure that in no case shall he/ she be disadvantaged as a result of 
6 
the placement of a foster child. 
7 
SEC. 3. Definition of Terms. - For purposes of this Act, the following 
8 
terms are defined as: 
9 
(a) "Agency refers to any child-caring or child-placing institution licensed 
10 
and accredited by the Department of Social Welfare and Development 
II 
(DSWD) to implement the foster care program; 
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(b) "Child refers to a person below eighteen (18) years of age, or one who 
13 
is over bu t is unable to fully take care of or protect himself/herself 
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from abuse, neglect, craelty, explOitation or discrimination because of a 
15 
phYSical or mental disability or condition; 
16 
(c) "Child Case Study Report" refers to a written report prepared by a 
17 
social worker containing all the necessary information on a child; 
" 
I 
18 
(d) "Child with special needs" refers to a child with developmental and/or 
19 
physical disability; 
20 
(e) "Foster Care" refers to the provision of planned temporary substitute 
21 
parental care to a child by a foster parent; 
22 
(f) "Foster Child refers to a child placed under foster care; 
23 
(g) "Foster family care license" refers to the document issued by the DSWD 
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authorizing the foster parent to provide foster care; 
25 
(h) "Foster parent" refers 'to a person, duly licensed by the DSWD to 
26 
provide foster care to a child; 
27 
(i) "Foster Placement Authority" refers to the document issued by the 
28 
DSWD authorizing the placement of a particular child with the foster 
29 
parent; 
2 


OJ "I-lome Study Report" refers to a written report prepared by a socia! 
2 
worker containing the necessary information on a prospective foster 
• 
3 
parent/family member; 
4 
(k) "Matching" refers to the judicious pairing of a child with foster parents 
5 
and family members based on the capacity and commitment of the 
6 
foster parents to meet the individual needs of the child and the 
7 
capacity of the child to benefit from the placement; 
8 
(I) "Parents" refers to the biological or adoptive parents or guardians; 
9 
(m) "Placement" refers to the physical transfer of the child with the foster 
10 
parent; and 
II 
(n) "Social Worker" refers to the registered and licensed social worker of 
12 
the DSWD, local government unit (LGU), or agency. 
13 
14 
Article II 
ELIGIBILITY 
15 
SEC. 4. Who May be Placed under Foster Care. - A child may be placed 
16 
under foster care if he/ she is in need of special protection, as assessed by a 
17 
social worker, due, but not limited, to any of the following circumstances: 
18 
(a) Child who is abandoned, surrendered, neglected, dependent or 
1 9 
orphaned; 
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(b) Child who is a victim of s~xual, physical, or any other form of abuse or 
I 
21 
exploitation; 
22 
(c) Child with special neecis; 
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(d) Child whose parents are temporary or permanently unable to provide 
24 
him/her with adequate care; 
25 
(e) Child awaiting adoptive placement and would have to be prepared for 
26 
family life; 
27 
(f) Child who needs long-term care and close family ties but who cannot 
28 
be placed for adoption; . 
29 
(g) Child whose adoption has been disrupted; 
3 


(h) Child under socia-difficulties, such as, but not limited of child labor or 
2 
trafficking, and child whose family and/ or himself/herself is affected 
3 
by mY-AIDS; and 
4 
(i) Child who has committed a minor offense but has been released on 
5 
recognizance or on custody supervision or his/her case dismissed but 
6 
whose family or relatives are not capable of providing him/her care. 
7 
SEC. 5. Who May be a Foster Parent - Any applicant who meets all the 
8 
following qualifications may be a foster parent: 
9 
(a) Must be of legal age; 
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(b) Must have a genuine interest, capacity and commitment in parenting 
11 
and be able to provide a family atmosphere for the child; 
12 
(c) Must have a healthy and harmonious relationship with each family 
13 
member; 
14 
(d) Must have a good moral character; 
15 
(e) Must be physically and mentally capable and emotionally mature; 
16 
(f) Must have sufficient resources to provide for the family's needs; and 
17 
(g) Must be willing to be trained to further hone his/her knowledge 
18 
attitudes, and skills in caring for a child. 
19 
The relatives of the child shall be given priority to be the foster 
20 
parenti s. 
21 
An alien possessing the' above-stated qualifications and has resided in 
22 
the Philippines for at least six (6) continuous months and will continue to stay 
23 
in the country for the duration of the foster placement may qualify as a foster 
24 
parent. 
25 
Article III 
26 
PROCEDURE 
4 


SEC. 6. Recruitment and Development of Foster Parent - Social 
2 
Workers shall reach out to communities to recruit and develop applicants for 
3 
foster care. 
4 
SEC. 7. Issuance of License - The DSWD shall issue a license to 
5 
applicant foster parents after determining their motivation, capacities and 
6 
potentials for development on the basis of a home study report submitted by 
7 
the agency or LCU concerned. The license is renewable unless earlier revoked 
8 
by the DSWD. 
9 
SEC. 8. Matching. - Matching shall be done by the agency / ies or LCU 
10 
concerned only after the child case study and the home study have been 
11 
conducted. The child case study report shaH establish the needs of the child 
12 
for consideration in the seledion of the foster parent. Likewise, the home 
13 
study report shall establish said foster parent's capacity and resources to 
14 
provide a safe, secure, and loving home to the child. 
15 
SEC. 9. Placement - The physical transfer of the child to the foster 
16 
parent shall be allowed only after the Foster Placement Authority has been 
17 
issued, except in emergency cases when the life of the child in danger or at 
18 
risk due to natural or man-made disasters. The DSWD shall issue the Foster 
19 
Placement Authority within five (5) working days from submission of 
20 
application thereof. Otherwise, the application for a Foster Placement 
21 
Authority shall be deemed ap,proved after the lapse of said period without 
22 
express or written denial thereof. 
23 
SEC. 10. Supervision of Foster Placement - Supervised foster placement 
24 
begins as soon as the foster parent receives the child into his/ her care. 
25 
During the foster placement, the social worker shall conduct regular 
26 
home visits to monitor the child's adjustment in the foster home and shaH 
27 
submit progress reports to the DSWD. 
28 
In case of injury or death of a foster child, or if he/ she runs away or 
29 
gets lost, such incident shall be reported immedia tely to the agency which, in 
30 
turn, shall report the same to the DSWD. 
5 


In case of injury or death of a foster child, or if he/ she runs away or 
2 
gets lost, such incident shall be reported immediately to the agency which, in 
3 
turn, shall report the same to the DSWD. 
4 
SEC 11. Termination of Placement - Termination of placement shall be 
5 
done by the DSWD upon the recommendation of the agency or LCU. 
6 
Article IV 
7 
ADOPTION OF A rOSTER CHILD 
8 
SUC 12. Conditions - A foster parent may adopt his/her foster child 
• 
9 
through the following conditions: 
10 
(a) The foster parent must have all the qualifications as provided for by 
II 
Republic Act No. 8552, otherwise known as the "Domestic Adoption 
12 
Act of 1998", or Republic Act No. 8043, otherwise known as the "Inter-
13 
Country Adoption Act of 1995", as the case may be; 
14 
(b) The foster child has not yet been matched for adoption; 
IS 
(c) l11e trial custody, as required in adoption, may be waived by the 
16 
DSWD; Provided, That a harmonious relationship exists between the 
17 
child and his/her foster parents and family members; and 
18 
(d) For purposes of this Act, the procedure for adoption, shall be governed 
19 
by Republic Act no. 8552 or Republic Act No. 8043, as the case may be. 
20 
Article V 
21 
ASSIST ANCE AND INCENTIVES 
22 
SEC 13. Foster Child Subsidy - A foster child shall be given a monthly 
23 
subsidy by the LCU with augmentation or subsidy from the DSWD. 
24 
SEC 14. Assistance and Incentives to Foster Parents - Foster parents 
25 
shall be entitled to the following assistance and tax incentives: 
26 
(a) Support Care Services - The DSWD, the social service unit of the LCU, 
27 
or the agency shall provide support care services to include, but not 
28 
limited to, counseling, visits, training on child care and development, 
• 
29 
respite care, skills training, and livelihood assistance. 
6 


(b) Personal Exemption - For purposes of determining the taxable income 
2 
of a foster parent who is either unmarried, widow I widower, or legally 
3 
separated, a foster child shall be treated as a dependent by the said 
4 
foster parent that would qualify himlher as "head of the family" 
5 
entitled to the personal exemption under the provisions of Section 
6 
35(A) of the National Internal Revenue Code (NlRC) of 1997. 
7 
(c) Additional Exemption for Dependents. - For purpose of claiming the 
8 
additional exemption of foster parenti s for each dependent not 
9 
exceeding four (4), the definition of the term "dependent" under 
10 
Section 35 (B) of the NIRC of 1997 shall be amended to include "foster 
11 
child, Provided however, That all the other conditions provided for 
12 
under the aforesaid section of the Tax Code are complied with. 
13 
The foregoing provisions to the contrary notwithstanding, for purposes 
14 
of this section, only one foster parent can treat the foster child as dependent_. 
15 
for a particular taxable year to the exclusion of the parents and other foster 
16 
parents of the child, if any. The DSWD shall issue a tax exemption certificate 
17 
for this purpose. 
18 
SEC. 15. Incentives to' Agency. - The agency shall be entitled to the 
19 
following tax incentives: 
20 
(a) Exemption from Income Tax - The agency, which must be a DSWD-
21 
accredited non-government organization (NCO), shall be exempt from 
22 
income tax on the income derived by it as such organization under the 
23 
provision of Sec. 30 of the Tax Code, as implemented by Revenue 
24 
Regulations (RR) No. 13-98; and 
25 
(b) Qualification as a Donee Institution - The agency can also apply for 
26 
qualification as a donee institution entitled to receive donations from 
27 
donors. 
28 
SEC. 16. Incentives to Donor. - The donor to an accredited NCO shall 
29 
be entitled to the following: 
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(1) 
Full deductibility from the gross income of the donor of the 
31 
amount donated subject to the conditions provided for under Sec. 34 (H2c) of 
7 


the Tax Code of 1997 otherwise, the donor shall only be entitled to a limited 
2 
deduction in an amount not in excess of ten percent (10%) in the case of an 
3 
individual engaged in business or in the practice of a profession and five 
4 
percent (5%) in the case of a corporation; and 
5 
(2) 
Exemption from ,donor's tax subject to the provisions of Sec. 101 
6 
(A3) and (B2) of the Tax Code provided that not more than Thirty percent 
7 
(30%) of the amount of donations shall be used by such donee for 
8 
administrative purposes. 
9 
Article VI 
10 
PEN ALTIES 
11 
SEC. 17. Penalties. - (a) Any person found to be committing any act of 
12 
neglect, abuse, cruelty, explOitation, or other similar acts prejudicial to the 
13 
foster child's development shall be punished in accordance with Republic Act 
14 
No. 7610, as amended, otherwise known as "An Act Providing For Stronger 
15 
Deterrence and Special Protection Against Child Abuse, ExplOitation and 
16 
Discrimination, Providing for its Violation, and for other Purposes," and other 
17 
applicable laws. 
I 8 
(b) Any person who violates any provision of this act shall be punished 
19 
with imprisonment of not less than three (3) months but not more than :three 
20 
(3) years or a fine of not less than Ten thousand pesos (P10,000.00) but nqt 
21 
more than One Hundred Thousand Pesos (PIOO,OOO.OO) or both at the 
22 
discretion of the court. 
23 
(c) Any agency which violates any proviSion of this Act and its 
24 
implementing rules and regulations shall be punished as follows: 
25 
(1) For the first violation, a fine of not less than Five Thousand 
26 
Pesos (P5,000.00) but not exceeding Twenty Thousand Pesos 
27 
(P20,000.00); and, 
28 
(2) For any subsequent violation, a fine of not less than Twenty 
29 
thousand pesos (1020,000.00) but not exceeding One hundred 
30 
thousand pesos (P100,000.00) and the revocation of its license to 
31 
operate. 
8 


(d) If the offender is a public official, the court may impose the 
2 
additional penalty of disqualification from office in addition to the penaltie~ 
3 
provided in the preceding paragraph. 
4 
Article VII 
5 
FINAL PROVISIONS 
6 
SEC 18. Foster Care Committee. - The Regional Child Welfare 
7 
Specialist Group of the DSWD shall serve as the Foster Care Committee, 
8 
which shall have the following functions: 
9 
(a) Review and deliberate issues affecting the placement of a particular 
10 
child; 
11 
(b) Make recommendations to resolve any dispute between and among the 
12 
agency, the parents, foster parents, and the child; 
13 
(c) Monitor the implementation, review and recommend changes in 
14 
policies and other ma.tters concerning foster care and the child's 
15 
welfare; and 
16 
(d) Perform such other functions and duties as may be prescribed by the 
17 
DSWD. 
18 
SEC 19. Appropriations. - The amount necessary to carry out the 
19 
provisions of this Act shall be included in the annual General Appropriations 
20 
Act of the year following its enactment into law and thereafter. An initial 
21 
amount of Twenty Million Pesos (1'20,000,000.00) shall be allocated for the 
22 
first year of its operations. Such sum shall be in the allocation for child-related 
23 
programs of the DSWD. 
24 
SEC 20. Implementing Rules and Regulations - The DSWD, as lead 
25 
agency, Department of the Interior and Local Government, Department of 
26 
Justice, Department of Health, ,Council for the Welfare of Children and other 
27 
concerned government agencies, in consultation with accredited child-caring 
28 
institutions and organizations with foster care programs and both houses of 
29 
Congress, are hereby mandated to prepare and draft the implementing rules 
30 
and regulations to operationalize the provisions of this Act within three (3) 
31 
months from its effectivity. 
9 


SEc:. 21. Repealing Clause. - Any law, presidential decree, issuance, 
2 
executive order, letter of instr~ction, administrative order, rule and regulation 
3 
contrary to or inconsistent with the provisions of this Act is hereby repealed, 
4 
modified or amended accordingly. 
5 
SEC. 22. Separability Clause - If any provisions of this Act is held 
6 
invalid or unconstitutional, the other provisions not affected thereby shall 
7 
remain valid and subsisting. 
8 
SEc:. 23. Effectivity Clause. - This Act shall take effect fifteen (15) days 
9 
following its publication in two newspapers of general circulation or in the 
10 
Official Gazette. 
11 
Approved, 
10