Section 8Sec./Art. 8

Section 288, subsections (B) and (C) of the National Internal Revenue Code of 1997, as amended by Republic Act No. 9334, is hereby further amended to read as follows:

"(B) Incremental Revenues from Republic Act No. 8240. Fifteen percent (15%) of the incremental revenue collected from the excise tax on tobacco products under R. A. No. 8240 shall be allocated and divided among the provinces producing burley and native tobacco in accordance with the volume of tobacco leaf production. The fund shall be exclusively utilized for programs to promote economically viable alternatives for tobacco farmers and workers such as:

"(1) Programs that will provide inputs, training, and other support for tobacco farmers who shift to production of agricultural products other than tobacco including, but not limited to, high-value crops, spices, rice, corn, sugarcane, coconut, livestock and fisheries;

"(2) Programs that will provide financial support for tobacco farmers who are displaced or who cease to produce tobacco;

"(3) Cooperative programs to assist tobacco farmers in planting alternative crops or implementing other livelihood projects;

"(4) Livelihood programs and projects that will promote, enhance, and develop the tourism potential of tobacco-growing provinces;

"(5) Infrastructure projects such as farm to market roads, schools, hospitals, and rural health facilities; and

"(6) Agro-industrial projects that will enable tobacco farmers to be involved in the management and subsequent ownership of projects, such as post-harvest and secondary processing like cigarette manufacturing and by-product utilization.

"The Department of Budget and Management, in consultation with the Department of Agriculture, shall issue rules and regulations governing the allocation and disbursement of this fund, not later than one hundred eighty (] 80) days from the effectivity of this Act.

"(C) Incremental Revenues from the Excise Tax on Alcohol and Tobacco Products.

"After deducting the allocations under Republic Act Nos. 7171 and 8240, eighty percent (80%) of the remaining balance of the incremental revenue derived from this Act shall be allocated for the universal health care under the National Health Insurance Program, the attainment of the millennium development goals and health awareness programs; and twenty percent (20%) shall be allocated nationwide, based on political and district subdivisions, for medical assistance and health enhancement facilities program, the annual requirements of which shall be determined by the Department of Health (DOH)."