HB 4517

In plain language

The bill would let parents or legal guardians of children with special needs deduct ₱50,000 from their taxable income for costs such as private‑school tuition, therapy, medical evaluations, tutoring, transport and special learning materials. To qualify, the adult must provide more than half of the child’s financial support, and the deduction would be administered by the BIR after rules are set with the education and health departments. The law would take effect 15 days after it is published in a newspaper.

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

Official sources

• Text As Filed↗
• House record↗