THE Corporate Recovery and Tax Incentives for Enterprises Act (Create Act) introduced amendments to our National Internal Revenue Code (Tax Code), which were aimed at eliminating tax uncertainty, offering tax assistance to struggling enterprises affected by the Covid-19 pandemic, and streamlining the complex and fragmented tax incentives system in the country. Tax policies aimed at enticing investments were implemented with the goal of advancing the national economy and enhancing our global competitiveness.

In an effort to bolster the amendments introduced by the Create Act, the House of Representatives seeks to enact further amendments to the Tax Code. This effort is encapsulated in House Bill 8968, or the "Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy Act (Create More Bill)."

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