HB 7661

House·20th Congress·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

In plain language

The bill raises the amount of 13th month pay, Christmas bonus and similar benefits that can be excluded from income tax from ₱90,000 to ₱150,000, and requires the tax commissioner to adjust this limit in the future based on inflation.

TaxationLabor and Employment

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

Authors · 3 Representatives

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 3784· 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
Pending with the Committee on WAYS AND MEANS since 2025-08-20Rep. Jc M. Abalos
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 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

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HB07661 · Sources: BatasWatch