EIGHTEENTH CONGRESS OF THE) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
SENATE
S.B. No. 1415
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20 MAR 23 A10 :07
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Introduced by SENATOR IMEE R. MARCOS
AN ACT AMENDING SECTION 288 OF THE NATIONAL INTERNAL REVENUE 
CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
Article XIII, Section 1 of the 1987 Constitution provides that, " The Congress 
shall give highest priority to the enactment of measures that protect and enhance the 
right of all the people to human dignity, reduce social, economic, and political 
inequalities, and remove cultural inequities by equitably diffusing wealth and political 
power for the common good."
In 2020, the World Health Organization (WHO) declared a global health 
emergency and an outbreak of the novel coronavirus (nCoV), later on named as 
Corona virus 2019 (COVID-19), which was first report^ in Wuhan, China on 31 
December 2019. After careful assessment by the WHO, COVID-19 was declared a 
pandemic on 11 March 2020. "Pandemid' is known as the worldwide spread of disease 
while, an '^epidem id' is the occurrence in a community or region of cases of an illness, 
specific health-related behavior, or other health-related events clearly in excess of 
normal expectancy.
The COVID-19 pandemic has already caused over 218,000 cases worldwide 
and 9,177 deaths. In the Philippines, as of 20 March 2020, there are 230 cases and 
18 deaths. In the midst of the COVID-19 pandemic and the declaration of an 
"Enhanced Community Quarantind' by President Rodrigo Duterte, the Filipinos way of 
life are severely hampered since majority of business operations are suspended, 
including jobs, and many are on a "No Work, No Paf policy.
In order to address the needs of the Filipinos, especially the underprivileged 
and those in the vulnerable sector, this bill seeks to provide unconditional cash transfer 
to households gravely affected by the effects of epidemic or pandemic crisis thereby 
providing financial, health, and food assistance for a period of three (3) consecutive 
years from its occurrence. Thus, the immediate passage of this bill is earnestly sought.
COS
Senator


EIGHTEENTH CONGRESS OF THE) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
SENATE
S.B. No.----1415
V'^ius of !!if Swctrctnrv
20 rm 23 A10 :07
RilCilVro 5"
Introduced by SENATOR IMEE R. MARCOS
AN ACT AMENDING SECTION 288 OF THE NATIONAL INTERNAL REVENUE 
CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled:
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SECTION 1. Short Title. - This Act shall be known as the 'xFinanciai/ Healthy and
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Food Assistance in Times of Epidemic and Pandemic Crisis Act."
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Sec. 2. Declaration of Policy. - It is hereby declared the policy of the State to
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give highest priority to the enactment of measures that protect and enhance the right
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of all the people to human dignity, reduce social, economic, and political inequalities
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by equitably diffusing wealth and political power for the common good. In this end,
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unconditional cash transfers shall be provided to households gravely affected by
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epidemic and pandemic crisis to provide financial, health, and food assistance thereby,
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aiding the people in times of dire need.
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Sec. 3. Sec. 288 of the National Internal Revenue Code (NIRC) of 1997, as
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amended, is hereby further amended to read as follows:
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"Sec. 288. Disposition of Incremental Revenue - x x x
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"(A) XXX
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"(B) XXX
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"(C) XXX
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"(D) XXX
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"(E) XXX
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"(F) Incremental Revenues from the Tax Reform for Acceleration and Inclusion
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(TRAIN). - For five (5) years from the effectivity of this Act, the yearly


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incremental revenues generated shall be automatically appropriated as 
follows:
XXX
"(c) A social welfare and benefits program where qualified beneficiaries shall 
be provided with a social benefits card to avail of the following social benefits: 
"(i) Unconditional cash transfer to households in the first to seventh income 
deciles of the National Household Targeting System for Poverty Reduction 
(NHTS-PR), Pantawid Pamiiyang Pilipino Program, and the social pension 
program for a period of three (3) years from the effectivity of this Act: 
Provided, That the unconditional cash transfer shall be Two hundred pesos 
(P200.00) per month for the first year and Three hundred pesos (P300.00) 
per month for the second year and third-year, to be implemented by the 
Department of Social Welfare and Development (DSWD);
(ii) UNCONDITIONAL CASH TRANSFER TO HOUSEHOLDS GRAVELY 
AFFECTED BY THE EFFECTS OF EPIDEMIC OR PANDEMIC CRISIS TO 
PROVIDE FINANCIAL, HEALTH, AND FOOD ASSISTANCE TO 
FILIPINOS ESPECIALLY THE UNDERPRIVILEGED AND VULNERABLE 
SECTORS, FOR A PERIOD OF THREE (3) CONSECUTIVE YEARS FROM 
ITS OCCURRENCE: PROVIDED, THAT THE UNCONDITIONAL CASH 
TRANSFER SHALL BE THREE HUNDRED PESOS (P300.00) OR IN 
KIND PER MONTH WHICH SHALL BE IMPLEMENTED BY THE DSWD 
AND SHALL BE INCLUDED IN THE GENERAL APPROPRIATIONS ACT 
(GAA): PROVIDED, FURTHER THAT SUCH HOUSEHOLDS SHALL BE 
DETERMINED IN ACCORDANCE TO THE QUALIFICATIONS WHICH 
SHALL BE DETERMINED BY THE NATIONAL GOVERNMENT, IN 
CONSULTATION WITH THE DSWD;
XXX "
Sec. 4. Section 288 of the NIRC of 1997, as amended, shall be renumbered 
accordingly.
Sec. 5. Implementing Rules and Regulations. -The concerned departments and 
agencies shall issue the implementing rules and regulations for this Act within sixty 
(60) days after the approval of this Act.


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Sec. 5. Repealing Clause. - All laws, decrees, orders, rules and regulations or 
other issuances or parts thereof inconsistent with the provisions of this Act are hereby 
repealed or modified accordingly.
Sec. 6. Separability Clause. - If any portion or provision of this Act is declared 
unconstitutional, the remainder of this Act or any provision not affected thereby shall 
remain in force and effect.
Sec. 7. Effectivity. - This Act shall take effect after fifteen (15) days following 
the completion of its publication either in the Official Gazette or In a newspaper of 
general circulation in the Philippines.
Approved,