Pampanga First District Representative Carmelo “Pogi” Lazatin Jr. has filed House Bill No. 6504 seeking to grant tax deductions to parents and legal guardians of Children with Special Needs (CSNs) and Youth with Special Needs (YSNs).
The bill proposes a ?50,000 deduction from taxable income, provided the amount is used for therapy, diagnostic evaluations, tutoring, transportation to schools or medical facilities, or specialized materials and assistive devices.
To qualify, the parent or guardian must provide more than half of the child’s financial support.
Lazatin said families caring for children with special needs face high expenses and additional responsibilities, noting the need for government support to improve their access to services and programs.
CSNs are defined as individuals aged 18 and below who have disabilities or conditions that require special attention, including physical, intellectual, psychosocial, visual, hearing, or learning disabilities; speech or language impairment; autism; or chronic illness.
YSNs cover those aged 15 to 24 with similar characteristics.
Qualified dependents may be legitimate, illegitimate, adopted, or under the legal custody of a relative, as long as they live with and depend on the taxpayer.
Lazatin previously filed HB 5125 on October 6, 2025, which seeks to establish national and provincial autism centers.
These centers would offer free diagnosis, therapy, and rehabilitation services; vocational training; employment support; and counseling.
Provincial centers would also implement early detection and intervention programs for children under five in coordination with barangays.