Section 1
SECTION 1. Section 109 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows: "SEC. 109. Exempt Transactions. - (1) Subject to the provisions of Subsection 2 hereof, the following transactions shall be exempt from the value-added tax: "(A) xxx "xxx "(Z) xxx "(AA) Sale or importation of prescription drugs and medicines for: " (i) Diabetes, high cholesterol, and hypertension beginning January 1,2020; and "(ii) Cancer, mental illness, tuberculosis, and kidney diseases beginning January 1,2023. "Provided, That the DOH shall issue a list of approved drugs and' medicines for this purpose within sixty (60) days from the effectively of this Act; and "(BB) xxx"