Under RA No. 9442, disable persons shall be entitled to the following:

a. 20% discount on services in hotels and similar lodging establishments; restaurants and recreation centers;
b. 20% discount on admission fees charged by theaters, cinema houses, concert halls and other similar places;
c. 20% discount on purchase of medicines in all drugstores;
d. 20% discount on medical and dental services including diagnostic and laboratory fees, and professional fees attending doctors in all private hospitals and medical facilities;
e. 20% discount on fare for domestic air and sea travel;
f. 20% discount on public railways, skyways and bus fare for the exclusive use and enjoyment of persons with disability;
g. educational assistance upon qualification
h. Such other special discounts in special programs on purchases of basic commodities in accordance with established guidelines.

For tax purposes, persons with disability with valid identification (issued by the barangay captain of residence, passport, and transportation discount card issued by NCWPD or National Council for the Welfare of Disabled Persons) may be claimed as a qualified dependent for additional personal exemption of P25,000. Seller establishments are allowed to claim the 20% discount as an allowable deduction from their gross income for income tax purposes. Further, individuals or nongovernmental institutions establishing homes, residential communities or retirement villages solely to suit the needs and requirements of persons with disability shall be accorded the following:

a. Realty tax holiday for the first five years of operation; and
b. Priority in the building and/or maintenance of provincial or municipal roads leading to the aforesaid home residential community or retirement village.

Personally, the 20% discount is quite similar to that of the senior citizens discount. For the least, the law would encourage respect to persons with disability and make them feel how important they are in the community, despite, their disabilities. Let us gave them respect and help them at all times.

Suggested readings:
a. Revenue Regulations No. 1-2009;