Solon wants age bracket of taxpayers dependents

raised to 23 years old in light of K-12 curriculum

A lawmaker has proposed to raise the age bracket of dependents of taxpayers to 23 from 21 years old in
view of the recently implemented K-12 curriculum which added two years in the countrys educational system
!ep "ric # $livare% &1
st
'istrict( )ara*a+ue ,ity-( author of .ouse /ill 0122 or the proposed 3Act
4ncreasing the Age /racket of 5axpayers 'ependents(6 said income earners in the family would have to sustain the
education of their children or immediate relatives( ie brother or sister( two years longer than before because of the
implementation of the K-12 curriculum
5he K-12 curriculum added two more year levels in the countrys educational system( thus a person
affected by said law is now expected to complete his or her education at age 23 on the average( instead of 21
according to him
3/ecause of this( it is only proper to amend the pertain sections of the 7ational 4nternal !evenue ,ode
which provides for the age limitation of household members who may +ualify as dependents in order to avail of tax
exemptions( if only to avoid defeating the purpose and wisdom of these specific provisions of the 74!,(6 said
$livare%
$livare%( a vice chairman of the .ouse ,ommittee on 8etro 8anila 'evelopment( said the 74!, provides
for certain tax exemptions to income-earning individuals( and the wisdom of this is to avoid unreasonably
burdening a person who has to provide to a number of household members who are unable to support themselves
9ust yet
35hese dependents are presumed to be still studying and therefore unable to work for self-support( or
because the person being sustained by the income earner is physically or mentally restrained from providing for
himself(6 said $livare%
5he lawmaker said the :tate understands that an income earner has an obligation first and foremost to his
or her family and the latter supports or assists the former by imposing lesser taxes accordingly
.ouse /ill 0122( now pending at the .ouse ,ommittee on ;ays and 8eans chaired by !ep !omero
<uimbo &2
nd
'istrict( 8arikina ,ity-( seeks the amendment of :ection 2=( )aragraph &#- on )ersonal exemptions
allowable to individuals( 4tems &1-( &2- and &3- of the 74!,
5he amendment to 4tem &1- provides that 35he term >.ead of the ?amily means an unmarried or legally
separated man or woman with one or both parents( or with one or more brothers or sisters( or with one or more
legitimate( recogni%ed natural or legally adopted children living with and dependent upon him for their chief
support( where such brothers or sisters or children not more than 23 years of age( unmarried and not gainfully
employed or where such children( brothers or sisters( regardless of age are incapable of self-support because of
mental or physical defect6
5he amendment to 4tem &2- provides 3A dependent means a legitimate( recogni%ed natural or legally
adopted child chiefly dependent upon and living with the taxpayer if such dependent is not more than 23 years of
age( unmarried and not gainfully employed or if such dependent( regardless of age( is incapable of self-support
because of mental or physical defect6
#astly( the amendment to 4tem &3- provides 34f the spouse or any of the dependents should die or if any of
such dependents becomes 23 years old during the taxable year( the taxpayer may still claim the same exemptions as
if they died( or if such dependents become 23 years old at the close of such year6 &3@- rbb
NR # 3579
SEPT. 4, 2014