Tax Reform for Acceleration and Inclusivity (TRAIN) Law

The TRAIN Law, or the Tax Reform for Acceleration and Inclusion Act, is a Philippine law enacted in 2017 that aims to improve the country's tax system. It reduces personal income tax rates for many workers, making more take-home pay available. At the same time, it increases taxes on goods like fuel, sugary drinks, and luxury items to raise government funds. The revenue generated is used to fund social programs, infrastructure, and public services, ultimately promoting economic growth and more inclusive development. The law balances tax relief with measures to generate enough income for national progress.