Law Summary
Educational Assistance for PWD
- PWDs have access to educational support to pursue primary, secondary, tertiary, post-tertiary, vocational, or technical education.
- Support includes scholarships, grants, financial aid, subsidies, and incentives for books, learning materials, and uniforms.
- Eligibility requires PWDs to meet minimum admission requirements.
Continuance of Government Benefits
- To the extent feasible, PWDs shall continue receiving benefits from GSIS, SSS, and Pag-IBIG similar to those provided to active government employees.
Discounts on Basic Commodities
- The government may grant special discounts on basic commodities for PWDs.
- These discounts are subject to guidelines issued by the Department of Trade and Industry (DTI) and Department of Agriculture (DA).
Priority and Express Lanes for PWD
- Commercial and government establishments are required to provide express lanes for PWDs.
- In cases where express lanes are unavailable, priority shall be granted to PWDs.
Requirements for Claiming Privileges
- Privileges apply only to Filipino citizens with proof of entitlement through: i. Identification card from city or municipal mayor or barangay captain. ii. Valid passport of the PWD. iii. Transportation discount fare ID issued by NCWDP.
- Privileges cannot be combined with higher discounts from commercial establishments or other laws.
Tax Deduction for Establishments Granting Discounts
- Establishments may claim tax deductions equivalent to the net cost of goods sold or services rendered for discounts given.
- The cost of the discount is deductible from gross income for the taxable year in which the discount is granted.
- Claimed tax deductions must be properly documented and comply with National Internal Revenue Code provisions.
Tax Incentives for Dependents Caring for PWD
- Caregivers living with PWDs up to the fourth civil degree of consanguinity or affinity and chiefly dependent are considered dependents for tax purposes.
- Such taxpayers can avail privileges related to dependents under Section 35(b) of the National Internal Revenue Code.
Implementing Rules and Regulations
- The Department of Social Welfare and Development (DSWD), in coordination with DOH, DOF, and NCDA, shall establish implementing rules and regulations.
- Delay or failure to issue implementing rules does not prevent the Act’s implementation upon effectivity.
Separability Clause
- If any provision of the Act is declared invalid or unconstitutional, other unaffected provisions remain valid and in effect.
Repealing Clause
- All laws, orders, decrees, rules, regulations, or parts inconsistent with this Act are repealed, amended, or modified accordingly.
Effectivity
- The Act takes effect 15 days after its publication in the Official Gazette or in two newspapers of general circulation.