Section 33. Incentives. – Those caring for and living with a PWD shall be granted the following incentives:

1. PWD, who are within the fourth civil degree of consanguinity or affinity to the taxpayer, regardless of age, who are not gainfully employed and chiefly dependent upon the taxpayer, shall be treated as dependents under Section 35(b) of the NIRC of 1997, as amended, and as such, individual taxpayers caring for them shall be accorded the privileges granted by the Code insofar as having dependents under the same section are concerned; and

2. 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:

   1. Realty tax holiday for the first five years of operation; and

   2. Priority in the building and/or maintenance of provincial or municipal roads leading to the aforesaid home, residential community or retirement village.”