EXPLAINER: Marcos’ priority bills mentioned in his 2026 Sona
MANILA, Philippines — President Ferdinand Marcos Jr. urged lawmakers to pass another set of priority legislations which he mentioned in his fifth State of the Nation Address (Sona) as Congress resumed its session on Monday.
According to the Presidential Communications Office (PCO), among the key legislations that he wanted Congress to urgently pass are the following:
- Amendments to the National Building Code;
- Progress Bill to exempt employees earning up to P350,000 annually from paying income tax;
- General Tax Amnesty;
- “Sariling Kuryente” Act;
- Amendments to Electric Power Industry Reform Act (Epira) of 2001 to stop charging system loss, including its value-added tax, to consumers; and
- Amendments to the Ecological Solid Waste Management Act to support modern waste management practices, including waste-to-energy and waste treatment technologies
Malacañang has yet to announce if any of these bills were certified to be urgent, which allows the House of Representatives and the Senate, respectively, to approve a bill on second and third reading on the same day, bypassing the usual three-day waiting period.
READ: Marcos wants disaster-resilient infrastructure, reform building code law
Except for the Progress Bill and Sariling Kuryente Act, the four other legislations are part of the 52 priority measures by the Legislative-Executive Development Advisory Council (Ledac) under the current 20th Congress.
Created through Republic Act No. 7640, Ledac serves as a consultative body to the president. During Ledac meetings, lawmakers and Cabinet members are expected to discuss priority policies and government programs that would improve the country’s socioeconomic conditions.
Of the 52 Ledac priority bills, only two have been signed into law by Marcos: Republic Act No. 12316, Authorizing the President to Suspend or Reduce Excise Tax on Petroleum Products; and RA 12317, Resetting the First Regular Elections in the Bangsamoro Autonomous Region in Muslim Mindanao.
The bill amending the Universal Access to Quality Tertiary Education Act already hurdled the bicameral conference committee deliberations with the Congress, and is in the process of being enrolled into its final version and to be submitted to Malacañang.
Ledac should meet at least once every quarter, but special meetings can be convened as necessary.
During the third full meeting of Ledac on Feb. 10, President Marcos approved 21 priority measures to be passed by Congress by June.
The fourth full meeting of Ledac was supposed to happen on May 19, but was canceled following the changes in the Senate leadership.
Marcos will be meeting with Senate President Sherwin Gatchalian and House Speaker Faustino “Bojie” Dy III in the next Ledac meeting.
Amendments to the National Building Code
In his Sona, Marcos said it is necessary to amend the National Building Code to align it with modern standards and ensure structures are better equipped to protect lives and property during calamities.
“All buildings in our country must be prepared and able to remain strong and standing against any threat posed by disasters and calamities,” he noted.
The lower chamber of Congress already approved House Bill No. (HBN) 6615, or the proposed New Philippine Building Act, way back in December 2025. It aims to establish an all-hazards approach to structural resilience, mandate structural reviews every 15 years, and impose stricter criminal liabilities for negligence.
Its pending Senate counterpart bills, however, remain at the committee level.
Progress Bill to exempt employees earning up to P350,000
Amending the National Internal Revenue Code, specifically to increase the income tax exemption ceiling, was not among the 52 priority bills of the Marcos administration in the Ledac for 20th Congress.
The government currently exempts annual earnings below P250,000, and imposes a 20 percent levy above that, rising in steps to cover incomes up to P8 million under the Tax Reform for Acceleration and Inclusion Law (Train) law implemented in 2018.
Marcos’ call was also lower than the income tax ceiling exemptions proposed by lawmakers, whose bills are all pending in the committee levels.
HBN 8860 of TUCP party-list Rep. Raymond Democrito Mendoza wants to raise the income tax exemption to P600,000 annually.
Senate Bill No. (SBN) 2005 of Marcos’ estranged sister, Sen. Imee Marcos was proposing to increase the tax-exempt annual income threshold to P500,000.
HBN 4925 filed by Leyte Rep. Martin Romualdez, and Tingog party-list Reps. Yedda Marie Romualdez, Andrew Julian Romualdez (who are wife and son of the former House Speaker) and Jude Acidre propose to increase the exemption to yearly earnings up to P480,000. The same amount of ceiling is also being advocated by Sen. Bam Aquino in his SBN 267.
Meanwhile, Sen. Mark Villar in his SBN 2137 wants to lift the annual income tax cap to P360,000 per year.
The lawmakers filed their bills to update the supposed benefits of the Train law which have been eroded by persistent inflation.
The rising cost of living, driven by increases in food, fuel, utilities, and transportation expenses, they said, has significantly reduced the purchasing power of ordinary Filipino workers. At the same time, wages have not kept pace with these increases.
As a result, many low- and middle-income earners now face tax liabilities that strain their already limited take-home pay, the proponents of the bills said.
READ: Gov’t eyes tax relief for middle class Filipinos
General Tax Amnesty
Most bills filed in the House and Senate are proposing for the Department of Finance-backed further extension of the availment of the estate tax amnesty to Dec. 31, 2028.
The extension of the amnesty under RA 11956 already lapsed on June 14, 2025.
Imposed under the National Internal Revenue Code (NIRC), the estate tax is a one-time payment for the legal transfer of ownership of a deceased person’s assets to their lawful heirs and beneficiaries.
Sen. Erwin Tulfo’s SBN 2038, however, proposes a one-time opportunity for taxpayers to settle all unpaid internal revenue tax liabilities for taxable year 2024 and prior years.
Tulfo proposes a general tax amnesty covering all taxes collected by the Bureau of Internal Revenue and Bureau of Customs. The amnesty tax may be computed based on total assets (at 2 percent), or net worth (at 5 percent).
READ: DOF backs estate tax amnesty extension till 2028
`Sariling Kuryente’ Act and Amendments to Epira
Amendments to the Epira have been a priority legislation of the Marcos administration since the 19th Congress.
However, the proposed amendments only aim to strengthen the mandate of the Energy Regulatory Commission (ERC), and to extend the corporate life of the Power Sector Assets and Liabilities Management (Psalm) Corp. for 10 more years (which is signed into law through RA 12179 in April 2025) — and not to eliminate system loss charges.
In his Sona on Monday, Marcos said lowering electricity rates remains a priority of his administration and stressed that consumers should no longer shoulder losses incurred in the transmission and distribution of electricity.
“We, the people, request — no, we demand — the immediate amendment of Epira and to prohibit the charging of system loss against consumers, including the value-added tax (VAT) thereon,” the president said, drawing prolonged applause and a standing ovation from lawmakers and guests at the Batasang Pambansa.
Marcos said the government recognizes the public clamor to reduce electricity prices, which remain among the highest in Southeast Asia.
Epira, enacted in 2001, restructured the power industry by separating generation, transmission, and distribution while opening the sector to competition under the Energy Regulatory Commission.
Distribution utilities are allowed to recover part of their system loss — electricity lost due to technical inefficiencies and pilferage — from consumers through monthly power bills.
The president also asked Congress to pass the proposed Sariling Kuryente Act, which seeks to make the installation of rooftop solar panels and battery storage systems easier and more affordable.
READ: President seeks Epira overhaul to lower power cost
Amendments to the Ecological Solid Waste Management Act
The House already approved its bills for the proposed Waste Treatment Technology Act (HBN 6683) in December 2025, and the proposed Waste-to-Energy Act (HBN 9157) in May 2026.
Its Senate counterpart bills, however, are still at committee levels.
The proposed Waste Treatment Technology Act aims to allow the use of any WTE technology, including incineration, as long as it does not produce poisonous or toxic fumes.
It seeks to amend RA 8749 or the Clean Air Act of 1999 by repealing its Section 20 to allow the use of incineration for WTE purposes.
Meanwhile, the proposed Waste-to-Energy Act seeks to strengthen the country’s renewable energy portfolio while addressing long-standing waste management and flood control problems through modern and environmentally compliant technologies.
It aims to reduce the health and environmental risks posed by open dumpsites, clogged waterways, and untreated residual waste while promoting cleaner and more sustainable communities.
The measure covers local government units (LGUs), national government agencies, government-owned and -controlled corporations, waste management facilities, and public and private health facilities utilizing WTE technologies as part of their ecological solid waste management strategies. /mr
