English: Gatchalian also recognizes the work of teachers as election frontliners. In Senate Bill No. 1193 filed in 2019, Gatchalian sought to exclude from gross income and exempt from taxation the honoraria, travel allowance, and other benefits granted by the Commission on Elections (COMELEC) to teachers and poll workers under Republic Act No. 10756 or the Election Service Reform Act (ESRA). In the past elections, a 5% tax was imposed on teachers' election honoraria and allowances.
Filipino: Kinikilala din ng senador ang papel ng mga guro bilang mga frontliners sa halalan. Sa Senate Bill No. 1193 na kanyang inihain noong 2019, isinusulong ni Gatchalian na huwag nang patawan ng buwis ang sahod at iba pang mga benepisyong natatanggap ng mga guro mula sa Commission on Elections (COMELEC) sa panahon ng halalan. Noong nakaraang eleksyon, may limang (5) porsyentong buwis na ipinataw sa mga sahod, benepisyo, at allowances ng mga gurong nanungkulan bilang election workers.