SIXTEENTH CONGRESS OF THE REPUBLIC)
OF THE PHILIPPINES
First Regular Session

HOUSE OF REPRESENTATIVES
H.No. 4357

Introduced by Representative Joseller “Yeng” M. Guiao

Explanatory Note

While the Youth enjoys a 10% allocation in the Internal Revenue
Allotment (IRA) of Local Government Units, Senior Citizens are given a
measly 1% in the IRA, which they have to share with the equally vulnerable
sector of Persons with Disabilities (PWDs).

With the continued increase in the number of senior citizens and
PWDs, the current IRA share is not enough to sustain programs designed to
address the needs of the elderly and PWDs.

This bill therefore proposes to institutionalize and increase the IRA
share allocated to senior citizens from the current level to at least 2% and
that which is allocated to PWDs, to at least 1%, to be sourced from the
budget allocated for youth programs, what with the current suspension of
the Sangguniang Kabataan.

The increased allocation is timely considering that the number of
senior citizens and PWDs continue to increase and the support given them is
not adequate.

As a tribute to the elderly and PWDs, who deserve our love, support
and respect, approval of this bill is earnestly sought.



SIXTEENTH CONGRESS OF THE REPUBLIC)
OF THE PHILIPPINES
First Regular Session

HOUSE OF REPRESENTATIVES
H.No, 4857

Introduced by Representative Joseller “Yeng” M. Guiao

AN ACT INCREASING THE IRA SHARE OF SENIOR CITIZENS AND
PERSONS WITH DISABILITIES TO TWO (2) PERCENT AND ONE (1)
PERCENT RESPECTIVELY AND FOR OTHER PURPOSES

SECTION 1. Title. - This Act shall be known as Increasing and
Institutionalizing the IRA share of Senior Citizens and Persons with
Disabilities (PWDs).

SECTION 2. Increase in and Institutionalization of IRA share. - The current
level of Internal Revenue Allotment (IRA) of Local Government Units
allocated for Senior Citizens is hereby increased to Two (2) percent and that
of the PWDs be increased to One (1) percent. Provided, That Local
Government Units who wish to allocate more than the prescribed rate shall
not be prevented from doing so but are, in fact, encouraged to do so.

The new IRA share for these two marginalized sector is also hereby
institutionalized to prevent any reduction.

SECTION 3. Funding Source. The increase shall be sourced from the 10%
IRA share set aside for the youth.1

SECTION 4. Monitoring and Compliance. - The Department of Budget and
Management, the Department of Social Welfare and Development, and the
Department of the Interior and Local Government shall ensure that all Local
Government Units comply with the provisions of this act and shall spend the
allocation for programs, projects and services that will truly benefit senior
citizens and PWDs.

SECTION 5. Annual Report. - The Department of Social Welfare and
Development and the Department of Interior and Local Government shall,
within ninety (90) days after the end of every fiscal year, submit to
Congress an annual report on their compliance with, or accomplishments
under this act, as well as a complete accounting of funds disbursed in
compliance with the provisions of this Act.


SECTION 6. Repealing Clause. All laws, rules and regulations which are
inconsistent with this Act are hereby repealed, amended or modified
accordingly.

SECTION 7. Effectivity. This Act shall take effect Fifteen (15) days upon its
publication in at least two (2) newspapers of general circulation.

Approved,