Republic Acts1 min read
Section 13Sec./Art. 13
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Incentives.The expenses incurred by a private health institution in complying with the provisions of this Act, shall be deductible expenses for income tax purposes up to twice the actual amount incurred:Provided,That the deduction shall apply for the taxable period when the expenses were incurred:Provided, further,That the hospital shall/comply with the provisions of this Act within six (6) months after its approval.
Government health institutions shall receive an additional appropriation equivalent to the savings they may derive as a result of adopting rooming-in arid breastfeeding. The additional appropriation shall be included in their budget fcr the next fiscal year.
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