Pampanga First District Cong. Carmelo Lazatin Jr. has filed a bill granting tax deductions to parents or legal guardians of minors with special needs.
Under HB 6504, qualified parents or legal guardians special children will be granted a deduction of P50,000 in their taxable income, provided the amount is used for therapy, diagnostic evaluations by a medical professional, tutoring, transportation expenses to and from school or medical facilities, or for specialized instructional materials or assistive devices.
To qualify for the tax incentive, the parents or legal guardians must provide more than half of the total financial support for their wards.
“Raising children with special needs entails significant sacrifices and often requires expensive treatments and therapies. Beyond the economic challenges of rearing children with special needs, parents, legal guardians, and relatives also advocate to secure their children’s inclusion in government programs,” Lazatin said.
