16. Upon seeing the global popularity of Korean culture, the President of the Philippines wanted to export Philippine culture as well. Thus, he met with both the Secretary of Tourism and the Chairperson of the National Commission for Culture and the Arts to come up with a plan to make Philippine culture the next big thing. After a series of meetings with industry stakeholders and with a resolution of support from Congress, the President issued a presidential proclamation granting tax exemptions to members of the Philippine entertainment and culinary industries who export 70% of their products and services. The proclamation also grants additional tax incentives (such as an income tax holiday) to artists, directors, chefs, studios (both TV and music), and authors who gain international acclaim. Is the proclamation constitutional? Explain your answer.