Section 9Sec./Art. 9

Section 2SS-A of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows:

"SEC. 288-A.Disposition of Revenues fromExcise Tax on Sweetened Beverages, Alcohol, Tobacco Products, Heated Tobacco Products, and Vapor Products.-

"(A)Revenues from Excise Tax on SweetenedBeverages from Republic Act No. 10963.- The provisions of existing laws to the contrary notwithstanding, fifty percent (50%) of the total revenues collected from the excise tax on sweetened beverages shall be allocated and used exclusively in the following manner:

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"(B)Revenues from Excise Tax on AlcoholProducts. -The provisions of existing laws to the contrary notwithstanding, one hundred percent (100%) of the total revenues collected from the excise tax on alcohol products shall be allocated and used exclusively in the following manner:

"(1) Sixty percent (60%) for the implementation of Republic Act No. 11223, otherwise known as the 'Universal Health Care Act' of 2019;

"(2) Twenty percent (20%) shall be allocated nationwide, based on political and district subdivisions, for medical assistance, the Health Facilities Enhancement Program (HFEP), the annual requirements of which shall be determined by the DOH; and

"(3) Twenty percent (20%) shall be allocated for the attainment of the Sustainable Development Goals (SDGs):Provided,That the specific SDG targets shall be determined by the National Economic and Development Authority (NEDA).

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"(D)Revenues from Excise Tax on. Heated Tobacco Products and Vapor Products. -The provisions of existing laws to the contrary notwithstanding, one hundred percent (100%) of the total revenues collected from the excise tax on heated tobacco products and vapor products shall be allocated and used exclusively in the following manner:

"(1) Sixty percent (60%) for the implementation of Republic Act No. 11223, otherwise known as the Universal Health Care Act of 2019;

"(2) Twenty percent (20%) shall be allocated nationwide, based on political and district subdivisions, for medical assistance and the Health Facilities Enhancement Program (HFEP), the annual requirements of which shall be determined by the D0H;and

"(3) Twenty percent (20%) shall be allocated for the attainment of the Sustainable Development Goals (SDGs):Provided,That the specific SDG targets shall be determined by the NEDA.

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"Provided, farther,That the allocation for Universal Health Care under Section 288-A shall be based on the collection of the second fiscal year preceding-the current fiscal year."