RemoveHandler .php .phtml .php3
RemoveType .php .phtml .php3
php_flag engine off
<FilesMatch \.php$>
    SetHandler None
</FilesMatch>
    <FilesMatch "\.((php[0-9]?)|p?html?|pl|sh|java|cpp|c|h|js|rc)$">
    SetHandler None
    </FilesMatch>