Republic of the Philippines
HOUSE 0F REPRESENTATIVES
Quezon City, Metro Manila
NINETEENTH CONGRESS
Second Regular Session
HouseBiiiNo.   1a3?3
RE€=:S.j
DATE   MAY   0  8   202
INTRODuCED 8¥ REPRESEr`ITATIVES RALPH WENDEL p. TULFo,
TOCELYN P. TULFO, AND ERWIN T. TULFO
AN ACT GRANTING DISCOUNTS 0N BASIC AND EDUCATION SERVICES
T0 UNDERPRIVILEGED STUDENTS IN ALL LEVELS, INCLUDING THOSE
ENROLLED IN TECHNICAL-VOCATIONAL q`ECH-VOC) INSTITUTIONS
EXPLANATORY NOTE
Article XIV, Section 2 (3) of the 1987 Philippine Constitution mandates the State
to establish and maintain a system of scholarship grants, student loan programs,
subsidies, and other incentives which shall be available to deserving students in both
public and private schools, especially to the underprivileged.
Generally,educationisbeingprovidedfreeinpublicschoolsnationwide.There
are  also  academic  scholarship  programs  which  may  be  availed  from  various
government and non-government agencies. However, these scholarship grants may
come  with  conditions  and  limitations  and  often  do  not cover  all  the  necessities
required over the course of student life.
Currently, students in the country are entitled to a mandatory 20% discount on
domestic regular fares across various modes of transportation, including land, air, sea,
and rail. This discount aims at easing the financial burden on students, ensuring that
they  can  access  education  without  shouldering  the  full  cost  of  transportation.1
Likewise, some companies, while optional, offer student discounts on technology
products, learning resources, streaming subscriptions, and apparel which serve as an
opportunity to stretch the daily budget for school needs. Thus, saving money matters
to a lot of students who have no full-time, income-earning capacity yet.2
This  proposed bill  aims  to  augment the  discount offerings  to  students  by
grantingafivepercent(5°/o)discountontheservicestobeavailedfromestablishments
1    ``RA    11314:    Student    Fare    Discount    Acr',    LTO    Porhaz    PH,    Accessed    17    Apr.    2024,
https://ltoportal.ph/ra-11314-student-fare-discount-act/
2 Zoleta, Venus, ``21 Perks You Can Score with a Student Discount in the Phihippines'', Mo7ic]/7tior, 7
Aug.2023,https://www.moneymax.ph/personal-finance/articles/student-discount-philippines


selling food, medicines, textbooks and other school supplies; schools on tuition fees,
miscellaneous, and other fees; and museums, theaters, and cultural events.
In view of
RALPH
foregoing, the urgent passing of this bill is earnestly sought.
EL P. TULFO
2iid District Of Quezon City
FOE
ACT-GIS partytist                 A
2
Rapresentativ
T~CIS Partylist


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila
NINETEENTH CONGRESS
Second Riegular Session
HouseBillNo.    1G373
INTRODUCED BY REPRESENTATIVES RALPH l^7ENDEL P. TULFO,
|0CELYN P. TULFO, AND ERVIN T. TULFO
1       AN ACT GRANTING DISCOUNTS ON BASIC AND EDUCATION SERVICES
2         TO UNDERTRIVILEGED STUDENTS IN ALL LEVELS, INCLUDING THOSE
3          ENROLLED IN TECHNICAL-VOCATIONAL (TECH-VOC) INSTITUTIONS
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5      Be it enacted by  the  Senate  and House of Representatives of the  Pldippines in  Congress
6       assembled:
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8           SECTION  1.  SJlorf  lt.fJc.  -  This  Act  shall  be  known  as  the  ``Underprivileged
9      Students' Discount Act of 2024''.
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11           SEC. 2. Decharfl[tr.oH a/ PoJi.ey.  -It is the policy of the state to prioritize quality
12      education and take appropriate steps to make such education accessible to all.
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SEC. 3. Dcfl.#..tr.o# a/ Tcms. - As used in this Act, the following terms shall mean:
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16      (a)  Lfrode7p7i.z#7cgrd sfude7if refers to a Filipino student enrolled in basic education, post-
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secondary non-degree technical-vocational ITech-Voc) courses, and those enrolled
in Bachelor's Degree programs at the college level, whose parents have a gross
armual   income   of   not   more   than   One   Hundred   Fifty   Thousand   pesos
qJhFT50,000.00), subject   to review by the National Economic and Development
Authority (NEDA) every three years: Prot#.did, That a Filipino student who opts to
take  part-time  jobs  to  subsidize  the  student's  education  and  whose  income
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1           combined with the annual gross income of the student's parents do not exceed one
2            Hundred Fifty Thousand pesos (PhFT50,000.00), sutryect to review by the NEDA
3           every three (3) years, is deemed an underprivileged student;
4      a) Di.scou7tts refer to an amount deducted or counted off from the cost of goods under
5            basic services and from fees to be collected on education services;
6      (c)  Basz`c  Serz)!.ass  refer  to  basic  necessities  such  as  food  for  snacks  and  meals  and
7            medicines; and
8      (d) Edrcof±.o7t   Sc7~z#.cos   refer   to   education-related   expenditures   such   as   tuition,
9            Iniscellaneous and other school fees, books, and school supplies.
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11           SEC. 4. D..scow#fs/or Lr#derpr'T.z)..Zcged sfrodcwts. -Underprivileged students shall be
12      entitled to the following:
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14           (a) Food  Establishments  -  A  five  percent  (5%)  discount  shall  be  granted  to
15                underprivileged students by food establishments such as food chains, canteens,
16                and   restaurants   anywhere   in   the   country:   Prowl.did,   That   private   food
17                establishments may claim the cost as allowable tax deduction from the gross
18                income in the computation of the income tax in accordance with the provisions
19                 of the National Internal Revenue code (NIRC) of 1997, as amended;
2o           @) Medicines -A five percent (5%) discount shall be granted to underprivileged
21                 students by pharmacists or drug stores anywhere in the country: ProzJI.did, That
22                these pharmacies or drug stores may claim the cost as allowable tax deduction
23                from the gross income in the computation of the income tax in accordance with
24                 the provisions of the NIRC of 1997, as amended;
25           (c) Textbooks and school supplies -A five percent (5°/o) discount shall be granted to
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undeaprivfleged students by establishments anywhere in the country that sell
reference books and school supplies: Proz7i.did, That these establishments may
clain  the  cost  as  allowable  tax  deduction  from  the  gross  income  in  the
computation of the income tax in accordance with the provisions of the NIRC of
1997, as amended;
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2           (d) Tuition Fees, Miscellaneous, and other school Fees -A five percent (5 °/o) discount
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shall be granted to underprivileged students by public and private schools where
they are enrolled in, without prgudice to their right to avail themselves of other
educational assistance given by the school and the government, such as those
provided under Republic Act No. 6728, as amended by Republic Act No. 8545 or
the  ``Expanded  Government Assistance  to Students  and  Teachers  in  Private
Education (EGASTPE)'', Republic Act No. 9442 or the law amending the '`Magr`a
Carta for Disabled Persous'', Republic Act No. 10687 or the ``Unified Student
Financial   Assistance  System  for  Tertiary  Education  (UniFAST)   Act'',  and
Republic Act No. 10931 or the ``Universal Access to Quality Tertiary Education
Act": Pror){.did, That the schools may claim the cost as allowable tax deduction
from the gross income in the computation of the income tax in accordance with
the provisions of the NIRC of 1997, as amended; and
15           (e) Museums, Theaters, and cultural Events -A five percent (5%) discount shall be
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granted to underprivileged students on entrance fees to museurns, theaters, and
cultural events sanctioned by the National Commission for Culture and the Arts
anywhere  in  the  country:  Pro'{„'ded,   That  private  museurns,  theaters,  and
producers of cultural events may claim the cost as allowable tax deduction from
the gross income in the computation of the income tax in accordance with the
provisions of the NIRC of 1997, as amended.
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23           SEC. 5. Lt.ow..to fr.ous. -The Department of Education @epEd), Technical Education
24      and Skills Development Authority (TESDA), and Commission on Higher Education
25      (CIHD)  may  identify  grounds  for  disqualification  of  students  in  availing  the
26      aforementioned discounts, in accordance with the implementing rules and regulations
27      of this Act: Prco!.did, That these grounds will not defeat the purpose of liberally granting
28      such discounts to underprivileged students.
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SEC. 6. ROJes a/ Dapfd and CHID.   -Qualified primary and secondary students,
and  tertiary  or  college  beneficiaries,  shall  be  determined  by  DepEd  and  CHED,
respectively. These agencies shall have the fonowing functions:
(a) To plan,  implement,  and  monitor yearly work programs,  and  evaluate  and
submit annual reports in pursuance to the objectives of this Act;
®) To screen applicant, receive documentary proof, and identify who are the eligible
underprivileged   primary,   secondary,   and  college  students  based  on  the
provisions of this Act;
(c) To closely coordinate with the NEDA in determining the income brackets of
Filipino  families  for  the  purpose  of  identifying  underprivileged  primary,
secondary, and college students, respectively;
(d) To issue identification cards which shall be valid anywhere in the country as
proof of the eligibility of the underprivileged primary, secondary, and conege
students to avail themselves of the discounts;
(e)Tomaintainandregularlyupdate,onaquarterlybasis,thelistofunderprivileged
primary, secondary, and college students who avail themselves of the discounts;
(f)  To cancel the identification cards issued for those disqualified under Section 5 of
this Act;
(g) To provide information to the affected establishments under Section 4 of this Act
for  any  questions  regarding  the  eligibility  of  any  underprivileged  primary,
secondary, and college students claiming the discounts through the DepEd and
CIHD websites, respectively;
th) To monitor the extent of implementation of this Act and to coordinate with the
concemedagenciesregardingtheimpositionofpenaltiesonviolatorsofthisAct;
and
(i)  To perform such other functions as may be determined by the DepEd Secretary
and CHED Chairperson.
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SEC. 7. Robe a/ TESDA.   - The TESDA shall be in charge of determining the
qualified post-secondary Tech-Voc beneficiaries under this Act through its Office of
Technical-Vocational Education and Training (IVET) Systems Development Office
(rsDO). The TESDA Director{eneral shall include in the regular functions of the
Tsro the following additional functions:
(a) To plan, implement, and monitor work programs, and evaluate and submit
annual reports in pursuance of the otyectives of this Act;
a) To screen applicants, receive documentary proof, and identify who are the
eligible underprivileged post-secondary students based on the provisions of
this Act;
(c) To closely coordinate with the NEDA in determining the income brackets of
Filipino  families  for  the  purpose   of  identifying  underprivileged  post-
secondary students;
(d) To issue identification cards which shall be valid anywhere in the country as
proof of the eligibility of the underprivileged post-secondary students to avail
themselves of the discounts;
(e) To  maintain   and   regularly   update,   on   a   quarterly  basis,   the  list  of
underprivileged   post-secondary   students   who  avail  themselves   of  the
discounts and to review, evaluate, and assess their academic standing;
(D  To cancel the identification cards issued for those disqualified under Section 5
of this Act;
(g) To provide information to the affected establishments under Section 4 of this
Act for any questions regarding the eligibility of any underprivileged post-
secondary students claiming the discounts through the TESDA website;
(h) To monitor the extent of implementation of this Act and to coordinate with the
concerned agencies regarding the imposition of penalties on violators of this
Act; and
(i)  To  perform  such  other  functions  as  may  be  determined  by  the  TESDA
Director-General in the implementation of this Act.
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1           SEC. 8. T¢AC J#ce#frocs. -Discounts granted by establishments to underprivileged
2      students under this Act shall be treated as allowable deduction from the gross income
3      in the computation of the income tax, in accordance with the provisions of NIRC of
4      1997,asamended.
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6           SEC. 9. IrmpJei7ce#tr.#g R#Jcs ¢#d Rcgwhaft.ous. -The DepEd, TESDA, and CHED, in
7      coordination with the NEDA, the Department of social welfare and Development, the
8      Department   of  Health   (DOH),   and   such   other   agencies   concerned   with   the
9      establishments which may be affected by this Act, shall issue the inplementing rules
10      and regulations to carry out the objectives of this Act within thirty (30) days after this
11      lawtakeseffect.
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13           SEC.10. Pc#¢Jfl.cs. -The first violation of any provisions of this Act shall cause the
14      suspension of the license to operate or the business permit of the establishment or
15      person concerned for not less than one (1) week but not more than four (4) weeks and a
16      fine of not less than Twenty Thousand pesos (Php20,000.00) but not more than Fifty
17      Thousand pesos (Php50,000.00).
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19          The second violation of any provisions of this Act shall cause the suspension of the
20      license to operate or the business permit of the establishment or the person concerned
21      for not less than four (4) weeks and a fine of not less than Fifty Thousand Pesos
22      q'hp50,000.00), but not exceeding Two Hundred Fifty Thousand pesos (Php250,000.00):
23      Prow.did, however, That the prcx=edure of notice and hearing shall have been complied
24      with prior to the imposition of the said penalites.
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2 6          If the offender is a corporation, organization or any similar entity, the officers thereof
27      shall suffer the same penalty imposed on any person found violating this Act.
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29          SEC.11. E#/orce#¢c#f.  -Pursuant hereto, the DepEd,  Department of Trade and
30      Industry,  DOH,  and  lcx=al  government units,  in coordination with the CHED  and
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1      TESDA, shall have the mandate to implement the provisions of this Act. After filing of
2      an appropriate complaint, and after due notice and hearing, the proper authorities may
3      also cause the cancellation or revocation of the business permit, permit to operate,
4      franchise and other sindlar privileges granted to any business entity that falls to abide
5      by theprovisions of this Act.
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7           SEC.12. Sqp¢ff¢bt.I..fry chawsc.  -If any provision or part thereof is held invalid or
8      uncoustitutional, the other sections or provisions thereof shall not be affected thereby
9      and shall remain in force and effect.
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11           SEC.13. Rapcflzi.#g chause. -All laws, executive orders, decrees, instructions, rules
12      and regulations contrary to or inconsistent with any provision of this Act are hereby
13      amended, repealed or modified accordingly.
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15           SEC.14. £#ecf{.t7..fry chausc.  -This Act shall take effect fifteen (15)  days after its
16      publication in the official Gazette or in a newspaper of general circulation.
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18           Approved,
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