SB 2437

Senate·16th Congress·Filed Oct 22, 2014

Php75,000.00 Cap for Income Tax Exemption of the 13th Month Pay/Other Benefits

An Act Adjusting the 13th Month Pay and Other Benefits Ceiling Excluded from the Computation of Gross Income for Purposes of Income Taxation, Amending for the Purpose Section 32 (B), Chapter Vi of the National Internal Revenue Code of 1997, as Amended

Authors · 19 Senators

Subjects

National Internal Revenue Code (NIRC)Taxes/Taxation

Official sources

Similar in what they’d do, filed by any lawmaker.

HB 1737· Filed Jul 10, 2025
An Act Enhancing the 13th Month Pay and Other Benefits, Amending for the Purpose Section 32(B)(7) of the National Internal Revenue Code of 1997, as Amended
Pending with the Committee on WAYS AND MEANS since 2025-07-30Rep. Ryan S. Recto
SB 2005· Filed Mar 19, 2026
Increasing Income Tax Exemption Thresholds and the Tax-Exempt Ceiling for De Minimis Benefits
Pending in the committeeSen. Imee R. Marcos
SB 267· Filed Jul 8, 2025
Increasing the Income Tax Exemption Ceiling for Individual Taxpayers
Pending in the committeeSen. Bam Aquino
HB 7661· Filed Feb 9, 2026
An Act Increasing the Ceiling for the Total Exclusion from Gross Income of 13th Month Pay and Other Benefits to One Hundred and Fifty Thousand Pesos (P150,000), Amending for the Purpose Section 32 (B)(7)(E) of Republic Act 8424 or the National Internal Revenue Code, as Amended
Pending with the Committee on WAYS AND MEANS since 2026-02-11Rep. Antonio L. Tinio +2
HB 4121· Filed Aug 27, 2025
An Act Enhancing the 13th Month Pay and Other Benefits, Amending for the Purpose Section 32(B)(7) of the National Internal Revenue Code of 1997, as Amended
Pending with the Committee on WAYS AND MEANS since 2025-09-01Rep. Jan "Atty. Jp" Padiernos

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SBN-02437 · Sources: BetterGov Open Congress