Section 2Sec./Art. 2

Section 33 of Republic Act No. 7277, as amended, is hereby further amended to read as follows:

SEC. 33. Incentives. Those caring for and living with a PWD shall be granted the following incentives:

(a) PWD, who are within the fourth civil degree of consanguinity or affinity to the taxpayer, regardless of age, who are not gainfully employed and chiefly dependent upon the taxpayer, shall be treated as dependents under Section 35(b) of the NIRC of 1997, as amended, and as such, individual taxpayers caring for them shall be accorded the privileges granted by the Code insofar as having dependents under the same section are concerned; and

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