Incentives.
Section 13
SEC. 13. Incentives.—The expenses incurred by a private health institution in complying with the provisions of this Act, shall be deductible expenses for income tax purposes up to twice the actual amount incurred: Provided, That the deduction shall apply for the taxable period when the expenses were incurred: Provided, further, That the hospital shall/comply with the provisions of this Act within six (6) months after its approval. Government health institutions shall receive an additional appropriation equivalent to the savings they may derive as a result of adopting rooming-in arid breastfeeding. The additional appropriation shall be included in their budget fcr the next fiscal year.