In a significant move to support Filipino families, Pampanga First District Representative Carmelo "Pogi" Lazatin Jr. has introduced a legislative measure that could provide substantial financial relief. The lawmaker has officially filed House Bill No. 6504, which aims to grant a special tax deduction to parents and legal guardians caring for Children with Special Needs (CSNs) and Youth with Special Needs (YSNs).
Key Provisions of the Proposed Tax Relief
The core of the proposed legislation is a deduction of ₱50,000 from the taxable income of eligible parents or guardians. This financial benefit is not unconditional; the deducted amount must be directly used for expenses related to the care and development of the dependent with special needs. Qualifying expenses include a range of essential services and items such as therapy sessions, diagnostic evaluations, specialized tutoring, and transportation costs to schools or medical facilities. The bill also covers the purchase of specialized learning materials and necessary assistive devices.
To be eligible for this deduction, the parent or guardian must be the primary financial supporter, providing more than half of the child's financial needs. The bill adopts an inclusive definition of a qualified dependent, covering legitimate, illegitimate, and adopted children, as well as those under the legal custody of a relative. A key requirement is that the dependent must live with and be financially reliant on the taxpayer claiming the deduction.
Defining the Beneficiaries: CSNs and YSNs
House Bill 6504 clearly outlines who qualifies as a beneficiary. Children with Special Needs (CSNs) are defined as individuals aged 18 years and below who have disabilities or conditions requiring special attention. This broad definition encompasses physical, intellectual, and psychosocial disabilities, visual or hearing impairments, learning disabilities, speech or language impairments, autism spectrum disorder, and chronic illnesses.
The bill also recognizes Youth with Special Needs (YSNs), covering individuals between the ages of 15 and 24 who exhibit similar characteristics and require continued support as they transition into early adulthood.
Addressing a Critical Need for Family Support
In advocating for the bill, Representative Lazatin highlighted the immense financial and emotional burden shouldered by families. He emphasized that caring for a child with special needs often involves high, recurring expenses and additional caregiving responsibilities, which can strain household budgets. The proposed tax deduction is framed as a form of crucial government support, intended to improve these families' access to vital services, therapies, and educational programs that are essential for the development and well-being of their dependents.
This initiative is part of Lazatin's ongoing advocacy in this sector. Previously, on October 6, 2025, he filed House Bill 5125, which seeks to establish national and provincial autism centers. Those proposed centers would offer a suite of free services, including diagnosis, therapy, rehabilitation, vocational training, employment support, and counseling. The provincial centers would also focus on early detection and intervention programs for children under five, in coordination with local barangays.
The filing of House Bill 6504 marks a proactive step in creating a more supportive policy environment for Filipino families with special needs members. If passed into law, it would provide direct financial assistance, acknowledging the extra costs they face and empowering them to better secure necessary care and opportunities for their children.
