Financial, Health, and Food Assistance in Times of Epidemic and Pandemic Crisis Act

Senate Offier of the socirerarp TWENTIETH CONGRESS OF THE ) REPUBLIC OF THE PHILIPPINES ) First Regular Session 25 AUG 28 P4:23 SENATE S.B. No. 1309 RECEIVED BY: Introduced by SENATOR IMEE R. MARCOS AN ACT AMENDING SECTION 288 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES EXPLANATORY NOTE Article XIII, Section 1 of the 1987 Constitution provides that, " The Congress shall give highest priority to the enactment of measures that protect and enhance the right of all the people to human dignity, reduce social, economic, and political inequalities, and remove cultural inequities by equitably diffusing wealth and political power for the common good." In 2020, the World Health Organization (WHO) declared a global health emergency and an outbreak of the novel coronavirus (nCoV), later on named as Corona virus 2019 (COVID-19), which was first reported in Wuhan, China on 31 December 2019. Recognizing its rapid and extensive spread, the WHO declared the outbreak a pandemic on 11 March 2020. "Pandemic" is known as the worldwide spread of disease while, an "epidemic" is the occurrence in a community or region of cases of an illness, specific health-related behavior, or other health-related events clearly in excess of normal expectancy. The COVID-19 pandemic has had a profound impact globally, with the WHO reporting over 778 million confirmed cases and more than 7 million deaths as of August 2025. In the Philippines, the pandemic has significantly disrupted the lives and livelihoods of its citizens. The government's implementation of quarantine measures, including the "Enhanced Community Quarantine," led to widespread business closures, job losses, and economic hardship, particularly for those in the informal economy and with "No Work, "No Pay arrangements. As of August 2025, there are more than 4.1 million cases and approximately 66,864 deaths in the country. In May 2025, the DOH said that it recorded 1,774 COVID-19 cases this year, and is reported to have been monitoring the surge in COVID-19 cases in some Southeast Asian countries. The bill seeks to mitigate the severe economic and social impact of future epidemics or pandemics on Filipino households. It proposes to provide unconditional cash transfer to households gravely affected by such crises. These transfers will offer

financial, health, and food assistance for a period of three (3) years from its occurrence, focusing on underprivileged and vulnerable sectors. Thus, the immediate passage of this bill is earnestly sought. IMÉE R. MARCOS

Senato Office of the coxcretary TWENTIETH CONGRESS OF THE ) REPUBLIC OF THE PHILIPPINES First Regular Session 25 AUG 28 P4:23 SENATE S.B. No. 1309 RECEIVED BY: Introduced by SENATOR IMEE R. MARCOS AN ACT AMENDING SECTION 288 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

SECTION 1. Short Title. - This Act shall be known as the " Financial, Health, and

Food Assistance in Times of Epidemic and Pandemic Crisis Act."

Sec. 2. Declaration of Policy. - It is hereby declared the policy of the State to

give highest priority to the enactment of measures that protect and enhance the right of Filipinos to human dignity, reduce social, economic, and political inequities by equitably diffusing wealth and political power for the common good. In this end, unconditional cash transfers shall be provided to households gravely affected by epidemic and pandemic crisis to provide financial, health, and food assistance thereby, aiding the people in times of dire need.

Sec. 3. Sec. 288 of the National Internal Revenue Code (NIRC) of 1997, as

amended is hereby further amended to read as follows: "Sec. 288. Disposition of Incremental Revenue - xXX "(A) XXX "(B) XXX "(C) XXX "(D) XXX "(E) XXX "(F) Incremental Revenues from the Tax Reform for Acceleration and Inclusion (TRAIN). - For five (5) years from the effectivity of this Act, the yearly incremental revenues generated shall be automatically appropriated as follows: XXX

"(c) A social welfare and benefits program where qualified beneficiaries shall be provided with a social benefits card to avail of the following social benefits: "(i)" Unconditional cash transfer to households in the first to seventh income deciles of the National Household Targeting System for Poverty Reduction (NHTS-PR), Pantawid Pamilyang Pilipino Program, and the social pension program for a period of three (3) years from the effectivity of this Act: Provided, That the unconditional cash transfer shall be Two Hundred pesos (P200.00) per month for the first year and Three hundred pesos (P300.00) per month for the second year and third-year, to be implemented by the Department of Social Welfare and Development (DSWD); ii) UNCONDITIONAL CASH TRANSFER TO HOUSEHOLDS GRAVELY AFFECTED BY THE EFFECTS OF EPIDEMIC OR PANDEMIC CRISIS TO PROVIDE FINANCIAL, HEALTH, AND FOOD ASSISTANCE TO FILIPINOS ESPECIALLY THE UNDERPRIVILEGED AND VULNERABLE SECTORS, FOR A PERIOD OF THREE (3) CONSECUTIVE YEARS FROM ITS OCCURRENCE: PROVIDED, THAT THE UNCONDITIONAL CASH TRANSFER SHALL BE THREE HUNDRED PESOS (PHP 300.00) OR IN KIND PER MONTH WHICH SHALL BE IMPLEMENTED BY THE DSWD AND SHALL BE INCLUDED IN THE GENERAL APPROPRIATIONS ACTS (GAA): PROVIDED, FURTHER THAT SUCH HOUSEHOLDS SHALL BE DETERMINED IN ACCORDANCE TO THE QUALIFICATIONS WHICH SHALL BE DETERMINED BY THE NATIONAL GOVERNMENT, IN CONSULTATION WITH THE DSWD; xxx"

Sec. 4. Section 288 of the NIRC of 1997, as amended, shall be renumbered

accordingly.

Sec. 5. Implementing Rules and Regulations. - Within ninety (90) calendar days

from the effectivity of this Act, the concerned departments and agencies shall issue the implementing rules and regulations necessary to carry out the provisions of this Act.

Sec. 6. Repealing Clause. - Any law, decrees, orders, rules and regulations or

other issuances or part thereof inconsistent with the provisions of this Act are hereby repealed, modified, or amended accordingly.

Sec. 7. Separability Clause. - If, for any reason, any part or provision of this Act

41 is declared unconstitutional or valid, the remainder of this Act or any provision not 42 affected thereby shall remain valid and in full force and effect.

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Sec. 8. Effectivity Clause. - This Act shall take effect after fifteen (15) days

following the completion of its publication in the Official Gazette or in a newspaper of general circulation in the Philippines. Approved,