SB 1326

Senate·20th Congress·Filed Sep 2, 2025

Tax Deductions to Parents and Legal Guardians

An Act Granting Tax Deductions to Parents and Legal Guardians of Children with Special Needs

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 tuition, therapy, evaluations, tutoring, transport and special learning materials, provided they support more than half of the child’s expenses.

TaxationEducationHealth

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

Author · Senator

Mark Villar
SenatorMark Villar
Receipts →

Subjects

Tax DeductionsParents/Legal Guardians

Official sources

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

HB 6504· Filed Dec 1, 2025
An Act Granting Tax Deductions to Qualified Parents and Legal Guardians of Children with Special Needs
Pending with the Committee on WAYS AND MEANS since 2025-12-03Rep. Carmelo Jr. G. Lazatin
HB 545· Filed Jun 30, 2025
An Act Granting Tax Privileges to Parents and Legal Guardians of Children with Special Needs
Pending with the Committee on WAYS AND MEANS since 2025-07-29Rep. Jaime R. Fresnedi
HB 8951· Filed Apr 22, 2026
An Act Granting Tax Deductions to Qualified Parents and Legal Guardians of Children with Special Needs
Pending with the Committee on WAYS AND MEANS since 2026-05-05Rep. Eric Go Yap
HB 4517· Filed Sep 10, 2025
An Act Granting Tax Deductions to Parents and Legal Guardians of Children with Special Needs
Pending with the Committee on WAYS AND MEANS since 2025-09-15Rep. Ivan Howard A. Guintu
HB 2553· Filed Jul 29, 2025
An Act Granting Tax Deductions to Parents and Legal Guardians of Individuals with Special Needs
Pending with the Committee on WAYS AND MEANS since 2025-08-04Rep. Laarni Lavin Roque

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SBN-1326 · Sources: BetterGov Open Congress, BatasWatch