ABSTRACT : Seeks to develop a comprehensive program of benefits and privileges for children aged Zero (0) to Twelve (12) whose annual family income does not exceed P250,000.00; Proposes to grant 20% discount and exemption from the VAT on the sale of several goods and services from all establishments for the exclusive use of the junior citizen .Provides for guidelines and mechanism of compulsory rebates in the sharing of burden of discounts, among retailers, manufacturers and distributors, taking into consideration their respective margins to several purchases and services: medicines including vaccines; essential medical supplies, etc.; milk supplements; physician's fees; licensed professional health providing home health care services; medical and dental services, diagnostic/laboratory fees; admission fees to theaters, cinema houses and concert halls, and the likes; funeral and burial services .