On 27 January 2023, the Supreme Court of the Philippines issued a release announcing its decision to uphold the constitutionality of the Tax Reform for Acceleration and Inclusion Act (TRAIN Act). The TRAIN Act introduced several tax reform measures, including personal income tax rate cuts and other tax changes (previous coverage). The Act was challenged on multiple grounds, including that it was passed without a quorum and that certain excise tax measures of the Act were prohibited regressiv…