[2][3] Prior to the expiration of the Bayanihan to Heal as One Act, Congress has already been deliberating proposals to either amend the existing law[4] or legislate a new law that would handle the economic impact of the pandemic in the country.

1564 with Senators Imee Marcos, Sonny Angara, Ralph Recto, Migz Zubiri, Pia Cayetano, Cynthia Villar and Senate President Tito Sotto as its principal sponsors.

[citation needed] The act will provide government funds to stimulate the economy while strengthening the health sector and the government's pandemic responses.

[9] The Supreme Court, in a decision dated December 7, 2021 and only publicized in September 2022, declared unconstitutional two subsections which imposed new taxes on Philippine Offshore Gaming Operator licensees: Section 11(f) (5% franchise tax on gaming operations) and Section 11(g) (taxes on non-gaming operations, including income and VAT).

The court noted that POGOs are not liable for taxes prior to the enactment of Republic Act No.