"HOUSE OF REPRESENTATIVES

RECEIVED
SEVENTEENTH CONGRESS OF THE } pane, ¢0 dUL 2016
REPUBLIC OF THE PHILIPPINES} aes A OT
First Regular Session } BY:

REEISTM TION UNIT
HOUSE OF REPRESENT AJL ISS AN? Ni X SERVICE
H.B.No. 2140_

INTRODUCED BY REP. LUISA LLOREN CUARESMA

EXPLANATORY NOTE

The Magna Carta for Disabled Persons has provided for several
benefits and privileges for PWD’s and their families. However,
raising and developing PWD’s is still very expensive for their

parents.

PWD’s require dedicated caretakers, special _ schools,
specialized medical professionals, therapy and other interventions
which are increasingly becoming more and more expensive. This
measure seeks to unburden the PWD’s and their families financially
in order that they can cope with the financial distress of raising a
PWD dependent so that the financial resources of their family will be

applied to the development and care of their dependent PWD.

In view thereof, immediate approval of this bill is requested.

REP.ZUISA F OREN CUARESMA,


SEVENTEENTH CONGRESS OF THE }
REPUBLIC OF THE PHILIPPINES}
First Regular Session }

HOUSE OF REPRESENTATIVES
H.B. No. _&14U

INTRODUCED BY REP. LUISA LLOREN CUARESMA.

AN ACT FURTHER AMENDING SECTION 35 OF REPUBLIC
ACT NO. 8424, AS AMENDED OTHERWISE KNOWN AS THE
NATIONAL INTERNAL REVENUE OF 1997 TO GIVE HIGHER

ADDITIONAL PERSONAL EXEMPTIONS TO TAXPAYERS
WHO HAVE DEPENDENTS THAT ARE PERSONS WITH
DISABILITY

Aurwene

8 Be it enacted by the Senate and House of Representatives of the

9 Philippines in Congress assembled:

u Section 1. - Section 35(A) and (B) of Republic Act No. 8424, as
12 amended, otherwise known as the National Internal Revenue Code of
13 1997, is hereby amended to read as follows:

4 "SEC. 35. Allowance of Personal Exemption for Individual Taxpayer.
15 =

16 "(A) In General. - For purposes of determining the tax provided
17 in Section 24(A) of this title, there shall be allowed a basic
18 personal exemption amounting to Fifty thousand pesos
19 (P50,000) for each individual taxpayer.

20 "In the case of married individual where only one of the
21 spouses is deriving gross income, only such spouse shall be
22 allowed the personal exemption.

2B "(B) Additional Exemption for Dependents. - There shall be allowed
24 an additional exemption of Twenty-five thousand pesos

25 (25,000) for each dependent not exceeding four (4).


"The additional exemption for dependents shall be claimed by
only one of the spouses in the case of married individuals.

"In the case of legally separated spouses, additional exemptions
may be claimed only by the spouse who has custody of the
child or children:

Provided, That the total amount of additional exemptions that
may be claimed by both shall not exceed the maximum
additional exemptions herein allowed.

"For purposes of this Subsection, a "dependent" means a
legitimate, illegitimate or legally adopted child chiefly
dependent upon and living with the taxpayer if such
dependent is not more than twenty-one (21) years of age,
unmarried and not gainfully employed or if such dependent,
regardless of age, is incapable of self-support because of mental
or physical defect.

Provided further, that when the dependent is_a_person with
disability as defined under Rule III, Section 5.1 of Republic Act
No. 9442, and certified by the DSWD as such, the amount of
additional exemption shall be P100,000.00 for every dependent
who is a person with disability.”

Wiyespesgl

SEC. 7. Implementing Rules and Regulations. - The
Department of Finance and the Department of Social Welfare and
Development are directed to promulgate the Implementing Rules
and Regulations of this Act within 90 days from its effectivity.

SEC. 8. Separability Clause.- If any provision of this Act is
declared invalid or unconstitutional, other provisions hereof which
are not affected thereby shall continue to be in full force and effect.

SEC. 9. Repealing Clause.- Any law, presidential decree or
issuance, executive order, letter of instruction, administrative order,
rule or regulation contrary to or inconsistent with any provision of
this Act as hereby amended or modified accordingly.

SEC. 10. Effectivity Clause.- This Act shall take fifteen (15)
days following its publication in the official Gazette or in at least two
(2) newspaper of general circulation.

Approved,