House committee approves tax exemption of donations to rehab centers for youth with disabilities
THE House Committee on Ways and Means has approved a proposal to grant tax exemption to all grants and donations to city and municipal rehabilitation centers for children and youth with disabilities.
The tax exemption proposal is provided in Section 9 of an unnumbered substitute bill to House Bill 3665 filed by Rep. Teddy Casiño (Party-list, Bayan Muna), or the proposed “Act Establishing City and Municipal Rehabilitation Centers for Children and Youth with
The Committee on Social Services chaired by Rep. Arturo Robes (Lone District, San Jose del Monte City) which has primary jurisdiction over HB 3665 had specifically referred the tax exemption provision to the Committee on Ways and Means chaired by Rep. Isidro Ungab (3rd District, Davao City) for discussion and deliberation of its panel members.
Section 9 provides that “all grants, endowments, donations and contributions to the City and Municipal Rehabilitation Centers for Children and Youth with Disabilities for their actual, direct and exclusive use shall be exempt from donor’s tax and the same shall be allowed as deductions from the donor’s gross income for purposes of computing the taxable income of the National Internal Revenue Code of 1997, as amended.”
Casiño said he filed the bill in line with the government’s concern and responsibility to facilitate the rehabilitation of persons with disabilities as provided by Republic Act 7277 or the Magna Carta for Persons with Disabilities and the United Nation’s Convention on the Right of Persons with Disabilities.
“The State shall, therefore, provide for the rehabilitation and training of children and youth with disabilities to ensure their right to live freely and independently, and to achieve a more meaningful, productive and satisfying life,” said Casiño, Chairman of the House Committee on Small Business and Entrepreneurship Development.
The bill provides there shall be rehabilitation centers for children and youth with disabilities in every city, municipality, or clusters of municipalities supervised by the appropriate provincial or city or municipal government.