Law Summary
Incentives for Caregivers and Establishments Supporting PWDs
- Individuals caring for and living with PWDs are allowed to treat PWDs as dependents under the National Internal Revenue Code, for tax benefits.
- NGOs or entities establishing homes, communities, or retirement villages specifically for PWDs receive:
- Realty tax holiday for the first five years of operation.
- Priority in construction or maintenance of roads leading to these facilities.
Prohibition Against Public Ridicule of PWDs
- Public ridicule is defined as acts mocking or contemptuously imitating PWDs in words, writing, or actions due to their impairments.
- Such ridicule is prohibited anytime and anywhere if it can cause intimidation or loss of self-esteem to PWDs.
Prohibition Against Vilification of PWDs
- Vilification includes public activities inciting hatred, serious contempt, or ridicule of PWDs.
- Any individual, group, or community is prohibited from engaging in vilification, which would damage the dignity or self-esteem of PWDs.
Penal Provisions for Violations
- First offense: Fine between Fifty thousand to One hundred thousand pesos or imprisonment from six months to two years, or both.
- Subsequent offenses: Fine between One hundred thousand to Two hundred thousand pesos or imprisonment from two to six years, or both.
- Abusing privileges granted to PWDs results in imprisonment (minimum six months) or a fine between Five thousand to Fifty thousand pesos, or both.
- Officials of corporations or organizations involved in violations are liable.
- Alien violators face immediate deportation after serving sentence.
- Business entities failing to comply risk cancellation or revocation of permits and franchises after due process.
Amendments in Terminology and Implementation
- The official title is amended to "Magna Carta for Persons with Disability".
- Terminology throughout the law changes from "disabled persons" to "persons with disability".
- The Department of Social Welfare and Development (DSWD), National Council for the Welfare of Disabled Persons (NCWDP), and Bureau of Internal Revenue (BIR) are tasked to formulate implementing rules and regulations within six months.
- The law takes effect 15 days from publication in two newspapers of general circulation.