COMMITTEE HEARING: Senators Juan Edgardo “Sonny” Angara, Ralph Recto, and Bam Aquino discuss proposed Senate Bill No. 453, which seeks to exclude overtime pay from the computation of taxable income thereby amending Republic Act No. 8424, otherwise known as the "National Internal Revenue Code of 1997" during a committee hearing, Tuesday morning. (PRIB Photo by Albert Calvelo/17 December 2013)