Section 12Sec./Art. 12

A new section to be denominated as Section 15 of the same Act is hereby added to read as follows:

"Section 15.Additional Benefits. -A solo parent shall be entitled to the following additional benefits:

(a) Means-, pension-, and subsidy-tested monthly cash subsidy of One thousand pesos (P1,000.00) per month per solo parent who is earning a minimum wage and below, to be allocated by the concerned city or municipal govenrment in accordance with Section 17(b)(2)(iv) of the Local Government Code:Provided,That for fifth (5th) class municipalities and lower, as well as the five hundred (500) municipalities with the highest poverty incidence based on the latest municipal-level small area poverty estimates, cash subsidy allocations may be taken from the Gender and Development (GAD) budget and the amount of cash subsidy per recipient may be dependent on the amount of the GAD budget:Provided, further,That the solo parent under this section is not a recipient of any other cash assistance or subsidy from any other government programs:Provided, finally,That a beneficiary who is also a senior citizen or a person with disability (PWD) may continue receiving senior citizen or PWD benefits without forfeiting the benefits under this Act;

(b) A ten percent (10%) discount and exemption from the value-added tax (VAT) on baby's milk, food and micronutrient supplements, and sanitary diapers purchased, duly prescribed medicines, vaccines, and other medical supplements purchased from the birth of the child or children until six (6) years of age of a solo parent who is earning less than Two hundred fifty thousand pesos (P250,000.00) annually, subject to adjustment in accordance with the provisions on the exempt taxable income under the National Internal Revenue Code (NIRC), as amended by Republic Act No. 10963, otherwise known as the "Tax Reform for Acceleration and Inclusion (TRAIN)':Provided,That nothing in this section shall violate the provisions of Republic Act No. 10028, otherwise known as the 'Expanded Breastfeeding Promotion Act of 2009';

(c) Automatic coverage under the National health Insurance Program (NHIP) being administered by the PhilHealth with premium contributions to be paid by the National Government:Provided,That the premium contribution of solo parents in the formal economy shall be shared equally by their employees and the National Government;

(d) Prioritization of solo parents, particularly solo mothers in re-entering the work force, and their children as applicable, in apprenticeships, scholarships, livelihood training, reintegration programs for OFWs, employment information and matching services, and other poverty alleviation programs of the TESDA, DTI, CHED, DepEd, DOLE, DMW and other related government agencies, subject to the standard eligibility and qualifications; and

(e) Prioritization and allocation in housing projects with liberal terms of payment on government low-cost housing projects in accordance with housing law provisions prioritizing applicants below poverty line as declared by the Philippine Statistics Authority (PSA).

To avail of the additional benefits under this section, the solo parent shall present a Solo Parent Identification Card (SPIC):Provided,That in availing the additional benefits under paragraph (2) of this section, the solo parent booklet shall also be presented."