HB 3784

House·20th Congress·Filed Aug 18, 2025

An Act Increasing the Ceiling on the 13th Month Pay, Christmas Bonus and Other Benefits Excluded from the Computation of Gross Income for the Purposes of Income Taxation, Amending Section 32, Under Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended

In plain language

HB03784 proposes to increase the amount of 13th month pay, Christmas bonus and similar benefits that are exempt from income tax, and to adjust that amount every three years based on inflation.

Taxation

Automated summary by BatasWatch. It may miss nuance — read the bill text before citing it.

Author · Representative

JC Abalos
Representative4Ps (party-list)
Receipts →

Official sources

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

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
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 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
HB 9827· Filed Jun 8, 2026
An Act Increasing the Tax-Exempt Threshold for Personal Income Tax and the Tax-Exempt Ceiling for De Minimis Benefits, Amending for the Purpose Section 24 and Section 32 of Republic Act No. 8424, Otherwise Known as �the National Internal Revenue Code of 1997�, as Amended, and for Other Purposes
Pending First ReadingRep. Eric Go Yap
HB 7952· Filed Feb 23, 2026
An Act Amending Sections 24 & 32 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended by Republic Act No. 10963, Otherwise Known as the Tax Reform for Acceleration and Inclusion Act
Pending with the Committee on WAYS AND MEANS since 2026-02-25Rep. Ramon Jolo III B. Revilla

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HB03784 · Sources: BetterGov Open Congress, BatasWatch