The State declares as policy the conservation and preservation of nature. In this respect, the use of recyclable and biodegradable materials is mandated in the manufacturing process of consumer goods. Any business or non-business entity which shallundertake the effort of using recyclable and biodegradable materials for the packaging of consumer goods shall enjoy a tax deductibility privilege on its income tax to the extent of the proven cost of the recyclable or biodegradable materials for thepackaging of consumer goods shall enjoy a tax deductibility privilege on its income tax to the extent of the proven cost of the recyclable or biodegradable material on its production process.