Section 22Sec./Art. 22

Assistance and Incentives to Foster Parent.

(a) Support Care Services. The DSWD, the social service units of LGUs and agencies shall provide support care services to include, but not limited to, counseling, visits, training on child care and development, respite care, skills training and livelihood assistance.

(b) Additional Exemption for Dependents. For purposes of claiming the Twenty-five thousand pesos (PhP 25,000.00) additional exemption for foster parents for each dependent not exceeding four (4) as provided for by Republic Act No. 9504, the definition of the term "dependent" under Section 35(B) of the National Internal Revenue Code (NIRC) of 1997 shall be amended to include "foster child": Provided, That all other conditions provided for under the aforesaid section of the NIRC of 1997 must be complied with: Provided, further. That this additional exemption shall be allowed only if the period of foster care is at least a continuous period of one (1) taxable year.

For purposes of this section, only one (1) foster parent can treat the foster child as a dependent for a particular taxable year. As such, no other parent or foster parent can claim the said child as a dependent for that period.