Section 13
SEC. 13. Any investment by private individuals or institutions for the purchase of cultural properties or for the support of scientific and cultural expeditions, explorations, or excavations, for the purpose of gathering data and of bringing out hidden cultural properties to light, when so certified by the Director of the National Museum, shall be deductible from the income tax returns of the individual or institution: Provided, That when a collector sells any of the cultural properties in his collection, as allowed under this Act, the proceeds therefrom shall be considered as income and therefore subject to taxation: Provided, further, That the Government shall be given the first option to buy these cultural properties when placed on sale.