Section 82Sec./Art. 82

Section 288 of the NIRC, as amended, is hereby further amended to read as follows:

"Sec. 288. Disposition of Incremental Revenue -

"(A) x x x

"(B) x x x

"(C) x x x

"(D) x x x

"(E) x x x

"(F) Incremental Revenues from the Tax Reform for Acceleration and Inclusion (TRAIN). - For five (5) years from the effectivity of this Act, the yearly incremental revenues generated shall be automatically appropriated as follows:

"(1) Not more than-seventy percent (70%) to fund infrastructure projects such as, but not limited to, the Build, Build, Build Program and provide infrastructure programs to address congestion through mass transport and new road networks military infrastructure, sports facilities for public schools, and potable drinking water supply in all public places; and

"(2) Not more than thirty percent (30%) to fund:

"(a) Programs under Republic Act No. 10659 otherwise known as Sugarcane Industry Development Act of 2015, to advance the self-reliance of sugar farmers that will increase productivity, provide livelihood opportunities, develop alternative farming systems and ultimately enhance farmers income;

"(b) Social mitigating measures and investments in: (i) education, (ii) health, targeted nutrition, and anti-hunger programs for mothers infants, and young children, (iii) social protection, (iv) employment, and (v) housing that prioritize and directly benefit both the poor and near-poor households;

"(c) A social welfare and benefits program where qualified beneficiaries shall be provided with a social benefits card to avail of the following social benefits:

"(i) Unconditional cash transfer to households in the first to seventh income deciles of the National Household Targeting System for Poverty Reduction (NHTS-PR), Pantawid Pamilyang Pilipino Program, and the social pension program for a period of three (3) years from the effectivity of this Act: Provided, That the unconditional cash transfer shall be Two hundred pesos (₱200.00) per month for the first year and Three hundred pesos (₱300.00) per month for the second year and third-year, to be implemented by the Department of Social Welfare and Development (DSWD);

"(ii) Fuel vouchers to qualified franchise holders of Public Utility Jeepneys (PUJs);

"(iii)For minimum wage earners, unemployed, and the poorest fifty percent (50%) of the population:

"(1) Fare discount from all public utility vehicles (except trucks for hire and school transport service) in the amount equivalent to ten percent (10%) of the authorized fare;

"(2) Discounted purchase of National Food Authority (NFA) rice from accredited retail stores in the amount equivalent to ten percent (10%) of the net retail prices, up to a maximum of twenty (20) kilos per month; and

"(3) Free skills training under a program implemented by the Technical Skills and Development Authority (TESDA).

"Provided, That benefits or grants contained in this Subsection shall not be availed in addition to any other discounts.

"(iv) Other social benefits programs to be developed and implemented by the government.

"Notwithstanding any provisions herein to the contrary, the incremental revenues from the tobacco taxes under this Act shall be subject to Section 3 of Republic Act No. 7171, otherwise known as An Act to Promote the Development of the Farmer in the Virginia Tobacco Producing Provinces, and Section 8 of Republic Act No. 8240, otherwise known as An Act Amending Sections 138, 139, 140 and 142 of the National Internal Revenue Code, as Amended, and for Other Purposes.

"An interagency committee, chaired by the Department of Budget and Management (DBM) and co-chaired by DOF and DSWD, and comprised of the National Economic and Development Authority (NEDA), Department of Transportation (DOTr), Department of Education (DepEd), Department of Health (DOH), Department of Labor and Employment (DOLE), National Housing Authority (NHA), Sugar Regulatory Administration (SRA), Department of the Interior and Local Government (DILG), Department of Energy (DOE), NFA, and TESDA, is hereby created to oversee the identification of qualified beneficiaries and the implementation of these projects and programs: Provided, That qualified beneficiaries under Subsection (c) hereof shall be identified using the National ID System which may be enacted by Congress.

"Within sixty (60) days from the end of the three (3)-year period from the effectivity of this Act, the interagency committee and respective implementing agencies for the above programs shall submit corresponding program assessments to the COCCTRP. The National Expenditure Program from 2019 onwards shall provide line items that correspond to the allocations mandated in the provisions above.

"At the end of five (5) years from the effectivity of this Act, all earmarking provisions under Subsection (F), shall cease to exist and all incremental revenues derived under this Act shall accrue to the General Fund of the government."