Lawmaker seeks tax deduction for families with children with disability







Government should help ease the financial burden on families caring for children with special needs by allowing a deduction on a parent or legal guardian’s taxable income.

Rep. Deogracias Ramos, Jr. (Sorsogon, Second District) said families with special needs children have different out-of-pocket expenditures than those with regular children.

“We should help children, regardless of any difficulties or differences they may have, to fully realize their potential for development. By allowing a tax deduction on a legal guardian’s taxable income, we help families reduce their expenses and hopefully provide better care,” he remarked.

Under House Bill 3765, a taxpayer caring for a child with a disability will be able to get a tax deduction of P50,000. Expenses that qualify for a deduction are:

• Tuition for a private school

• Therapy

• Diagnostic evaluations by a medical professional

• Tutoring

• Transportation expenses to school or a medical facility

• Specialized instructional materials

The Department of Education’s Special Education Division estimates the cost for taking care of a child with a disability is at least double compared to regular children.

Based on the 2009 Family Income and Expenditure Survey, Filipino families earned an average of P206,000 and spent P176,000 on the average. This translates to an average annual family savings of P31,000 in 2009. On a monthly basis, the reported average income was P17,200 and average expenditure was P14,700.

Families in the bottom 30% income group reported an average annual family income of P62,000. Families in the upper 70% income group earned an average annual income of P268,000. On a monthly basis, the average income of the families in the bottom 30% was P5,200 while the upper 70% earned an average of P22,300.

A child with a disability is understood to be one who is intellectually disabled, has hearing impairments (including deafness), speech or language impairments, visual impairments, serious emotional disturbance, orthopedic impairments, autism and traumatic brain injury.

Rep. Ramos pointed out that families living in the provinces have a harder time getting an educational program and medical assistance suitable to the child’s needs.

He said children with different disabilities are often grouped together rather than have separate classes for each condition.

Children with a learning disability topped the list of special needs children enrolled in a public elementary school as of 2009. A total of 51,296 children were assessed as learning disabled, while the number of mentally retarded/intellectually disabled children stood at 13,119. Children who are hard of hearing ranked third with 12,039.

For School Year 2007 to 2008, the number of enrolled children with special needs in public and private elementary schools stood at 92,429. This translates to a 27.6% increase compared to School Year 2004 to 2005’s total of 79,118. Many children no longer pursue secondary education or stay in elementary schools for an extended period of time.

About Rep. Deogracias B. Ramos Jr.

Liberal Party – Sorsogon, 2nd District

Rep. Deogracias B. Ramos, Jr. represents the Second District of Sorsogon in the House of Representatives. The district covers Bacon, Gubat, Barcelona, Bulan, Irosin, Santa Magdalena, Matnog, Juban and Prieto Diaz.

He currently serves as vice-chairman of the Committee on Natural Resources, Committee on Rural Development and Committee on Bicol Recovery and Economic Development.

Rep. Ramos received numerous national awards during his time as Mayor of Gubat, a second-class municipality in Sorsogon. These include:

• 1994 National Population Development Award

• 2002 TESDA Kabalikat Award

• 2004 Department of Agriculture Gawad Saka Award

• 2009 National Nutrition CROWN Award

• 2009 Punong Bayan Award of Excellence from the League of Municipalities of the Philippines.

The Congressman played a pivotal role in the establishment of the Bicol University – Gubat Campus.

The awards and the creation of the BU – Gubat Campus reflects the Congressman’s commitment to Agriculture, Education, Health, Nutrition and Public Service.


T: (02)9315001 local 7210.


One thought on “Lawmaker seeks tax deduction for families with children with disability

  1. To Congressman Ramos:

    Thank you for posting this news article here in Bulan Observer.

    I think your House Bill 3765 is one of the most intelligent and socially responsible Bills authored by Bicolanos so far. If we really believe that education is the foundation of economic welfare and prosperity for the Filipinos, then there is no other way but to support and help your authored House Bill 3765 be passed into law.

    But your Bill goes right into the tooth that aches in our society, and that is the education of unfortunate children and support for their families.

    Filipino leaders have been talking much about education in the past but nothing substantial has been done to this segment of the society in terms of financial support. Your Bill goes into realizing concrete support for this group of population and of bringing social justice to their lives.

    In his “La Instruccion”, Rizal had made suggestions on improving the primary education in his time and he mentioned also the unfortunate children who had no access to education. But in our modern understanding, unfortunate children are not only those children who come from poor families but those children with all kinds of disabilities from low income tax-paying families.

    Though our 1987 Constitution speaks well about education in general and, as in Section 2 of Article XIV (5) “Provide adult citizens, the disabled, and out-of-school youth with training in civics, vocational efficiency, and other skills.”, it does not talk about how to help those families with disabled children who seek education in their day-to-day financial struggles. A State, should it wish to be called a socially responsible state, should support your House Bill be passed into law.

    jun asuncion



    The Philippine Constitution on Education

    Article XIV

    Education, Science and Technology, Arts, Culture, and Sports


    Section 1. The State shall protect and promote the right of all citizens to quality education at all levels and shall take appropriate steps to make such education accessible to all.

    Section 2. The State shall :

    (1) Establish, maintain, and support a complete, adequate, and integrated system of education relevant to the needs of the people and society;

    (2) Establish and maintain a system of free public education in the elementary and high school levels. Without limiting the natural right of parents to rear their children, elementary education is compulsory for all children of school age;

    (3) Establish and maintain a system of scholarship grants, student loan programs, subsidies, and other incentives which shall be available to deserving students in both public and private schools, especially to the underprivileged;

    (4) Encourage non-formal, informal, and indigenous learning systems, as well as self-learning, independent, and out-of-school study programs particularly those that respond to community needs; and

    (5) Provide adult citizens, the disabled, and out-of-school youth with training in civics, vocational efficiency, and other skills.

    Section 3. (1) All educational institutions shall include the study of the Constitution as part of the curricula.

    (2) They shall inculcate patriotism and nationalism, foster love of humanity, respect for human rights, appreciation of the role of national heroes in the historical development of the country, teach the rights and duties of citizenship, strengthen ethical and spiritual values, develop moral character and personal discipline, encourage critical and creative thinking, broaden scientific and technological knowledge, and promote vocational efficiency.

    (3) At the option expressed in writing by the parents or guardians, religion shall be allowed to be taught to their children or wards in public elementary and high schools within the regular class hours by instructors designated or approved by the religious authorities of the religion to which the children or wards belong, without additional cost to the Government.

    Section 4. (1) The State recognizes the complementary roles of public and private institutions in the educational system and shall exercise reasonable supervision and regulation of all educational institutions.

    (2) Educational institutions, other than those established by religious groups and mission boards, shall be owned solely by citizens of the Philippines or corporations or associations at least sixty per centum of the capital of which is owned by such citizens. The Congress may, however, require increased Filipino equity participation in all educational institutions.

    The control and administration of educational institutions shall be vested in citizens of the Philippines .

    No educational institution shall be established exclusively for aliens and no group of aliens shall comprise more than one-third of the enrollment in any school. The provisions of this subsection shall not apply to schools established for foreign diplomatic personnel and their dependents and, unless otherwise provided by law, for other foreign temporary residents.

    (3) All revenues and assets of non-stock, non-profit educational institutions used actually, directly, and exclusively for educational purposes shall be exempt from taxes and duties. Upon the dissolution or cessation of the corporate existence of such institutions, their assets shall be disposed of in the manner provided by law.

    Proprietary educational institutions, including those cooperatively owned, may likewise be entitled to such exemptions subject to the limitations provided by law including restrictions on dividends and provisions for reinvestment.

    (4) Subject to conditions prescribed by law, all grants, endowments, donations, or contributions used actually, directly, and exclusively for educational purposes shall be exempt from tax.

    Section 5. (1) The State shall take into account regional and sectoral needs and conditions and shall encourage local planning in the development of educational policies and programs.

    (2) Academic freedom shall be enjoyed in all institutions of higher learning.

    (3) Every citizen has a right to select a profession or course of study, subject to fair, reasonable, and equitable admission and academic requirements.

    (4) The State shall enhance the right of teachers to professional advancement. Non-teaching academic and non-academic personnel shall enjoy the protection of the State.

    (5) The State shall assign the highest budgetary priority to education and ensure that teaching will attract and retain its rightful share of the best available talents through adequate remuneration and other means of job satisfaction and fulfillment.

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