Solo parents to gain tax-free childcare goods 

Trabaho Party-list Representative Johanne Bautista fast-tracks the passage of House Bill 4432 to grant value-added tax exemptions on essential childcare goods for single-parent households earning below P250,000 annually during a briefing in Manila on April 19, 2026.

The proposed Parental Childcare Act of 2025 targets the high costs of infant formula, diapers, and vitamins to provide immediate economic relief to vulnerable Filipino families.

Bautista emphasized that the measure addresses the widening gap between stagnant wages and the soaring prices of basic necessities required for child-rearing.

“Batid natin ang bigat ng hamon na inyong pinapasan sa gitna ng tumataas na presyo ng bilihin at kakulangan sa suporta,” Bautista said in a statement.

Rep. Bautista explained that the bill serves as a concrete solution to the financial strain felt by those who must provide for their children without a partner’s assistance.

“Isinusulong natin ang House Bill No. 4432 o ang Parental Childcare Act of 2025 upang magbigay ng konkretong ginhawa sa bawat pamilyang Pilipino,” the representative added.

The legislation also proposes an annual tax deduction of up to P50,000 for parents with two or more children to help cover the costs of childcare services.

“Our goal is to ensure you never have to choose between your career and caring for your child,” Bautista explained regarding the labor provisions of the bill.

“Trabaho Party-list honors the incredible strength and sacrifices of every solo parent who single-handedly builds a future for their children,” Bautista said during the Solo Parents Day celebration.

Bautista further clarified that the bill encourages a “whole-of-society” approach by offering tax incentives to employers who provide financial assistance or on-site childcare.

To protect beneficiaries, the bill establishes an Intergovernmental Coordinating Body tasked with penalizing businesses that fail to honor the VAT exemptions or discriminate against solo parents.

“Tinitiyak din ng ating panukala na protektado kayo laban sa anumang diskriminasyon mula sa pagiging solo parent sa trabaho,” the lawmaker stressed.

The Commission on Human Rights previously reported that many single parents still face significant barriers and discrimination despite the existence of the Solo Parents’ Welfare Act.

House Bill 4432 aims to bridge these gaps by providing direct subsidies and ensuring that the rights of working caregivers are strictly protected by law.

The measure is currently pending in the House of Representatives as lawmakers deliberate on the implementation guidelines for the nationwide tax exemptions.