ROGIENEL REYES
On December 19, the current administration rolled out what it touted as its early Christmas gift to Filipinos: Republic Act (RA) No. 10963, or the Tax Reform Act for Acceleration and Inclusion (TRAIN). Congress approved and ratified the final version of the reform after the bicameral conference committee reconciled the conflicting provisions of the versions of the House of Representatives (House Bill No. 5636) and the Senate (Senate Bill No. 1592).