Flashcards Studio

A municipality enacts the Women-led Rural Tech Tax Credit Act, granting a 10% credit against city income tax for three years to technology startups operating within the city that meet all of the following: (i) at least 60% of shares are owned by women; (ii) at least 30% of the workforce are women; (iii) have been registered in the city for at least one year; (iv) have at least 50% of their research and development activities conducted in the city. The city justifies the measure as promoting gender parity in rural technology entrepreneurship and addressing the underrepresentation of women in tech start-ups. Under the Philippine Constitution, which of the following statements best describes how this gender-based classification would be analyzed under the Intermediate Scrutiny Test? (a) Identify the controlling doctrine and standard applicable to gender-based classifications under the Constitution. (b) Distinguish this standard from rational basis review and strict scrutiny, and explain what is required to satisfy intermediate scrutiny. (c) Apply the standard to the facts: does the ordinance satisfy intermediate scrutiny? Discuss the objective, the substantial relation to that objective, and tailoring; assess whether less restrictive means exist to achieve the same objective.