Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

SEVENTEENTH CONGRESS
Third Regular Session
8522

House Bill No.

Introduced by Representative John Marvin “Yul Servo” C. Nieto

Explanatory Note

As a manifestation of support to this timely piece of legislation, this
representation respectfully refiles this measure, which has constantly been
receiving support from the past and present Congress.

In our constant effort to further uplift the quality of the education in the
country, the topics on the welfare of our teachers, especially those teaching in
public schools, and how the government is addressing their needs bear huge
significance on how the government may reach its goals. Despite the numerous
policies on uplifting the teacher’s welfare and the benefits they receive for their
services, the ever changing social and economical landscape in the country
further highlights the need to revisit and improve on these.

This measure seeks to provide discount services to all teachers in the country’s
public school system. A discount of twenty percent (20%) on funeral services
and ten (10%) discount on memorial lot and other related expenses shall be
granted to families of public school teachers who died on account work-
related sickness and injuries.

Given the significance of the role of teachers in everyone's lives, it is only
proper that they be accorded the dignity that they deserve for all services they
have rendered.

In view of the foregoing reasons, immediate approval of this measure is
earnestly sought.

4

JOHN IN “YUL SERVO” NIETO


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

SEVENTEENTH CONGRESS
Third Regular Session

House Bill No. 9°22

Introduced by Representative John Marvin “Yul Servo” C. Nieto

AN ACT GRANTING FUNERAL AND MEMORIAL DISCOUNT PRIVILEGES
TO ALL PUBLIC SCHOOL TEACHERS WHO DIED ON ACCOUNT OF WORK-
RELATED SICKNESS AND INJURIES, APPROPRIATING FUNDS
THEREFOR, AND FOR OTHER PURPOSES

Be it enacted by the Senate and the House of Representatives of the Philippines
in Congress assembled:

SECTION 1. Short Title. - This Act shall be known as the "Public School
Teachers' Funeral Assistance Act of 2018".

SECTION 2. Declaration of Policy. - It is hereby declared the policy of the
State to adopt measures to ensure the welfare of Public School Teachers.
Towards this end, the State shall provide funeral assistance to families of
deceased Public School Teachers.

SECTION 3. Coverage. - This Act shall cover all Public School Teachers of the
Department of Education and the Commission on Higher Education who died on
account of work-related sickness and injuries.

SECTION 4. Definition of Terms. - For the purposes of this Act, these terms
are defined as follows:

a) "Public School Teacher" refers to a Filipino citizen who is a permanent
resident of the Philippines, and is an employee of a public educational
institution of the Department of Education or the Commission on Higher
Education, whether permanent, temporary, casual or contractual.

b) "Funeral Services" refer to the preparation of funeral documents,
embalming, internment and burial services or cremation services,
including the provision of a casket, offered by funeral homes offering such
services.

SECTION 5. Funeral and Memorial Discount. - A twenty percent (20%)
discount on funeral services and ten (10% discount on memorial lot and other


related expenses, shall be granted to families of Public School Teachers who
died on account of work-related sickness and injuries.

SECTION 6. Deductions from Taxable Income. - The amount of discounts
granted in pursuance of this Act shall be allowed as deductions in the
computation of taxable incomes of funeral homes granting the same; Provided,
however, that the tax deductions shall not exceed ten percent (10%) of its
taxable income; Provided, further, that the tax deduction under this sections
shall be evidenced by the Public School Teacher's identification card issued by
the Department of Education or the Commission on Higher Education.

SECTION 7. Penal Clause. - Any person who violates any provision of this Act
shall suffer the following penalties:

a) For the first violation, a fine of not less than Fifty thousand pesos
(P50,000.00) but not exceeding One hundred thousand pesos
(P100,000.00) or imprisonment of not less than six months but not more
than two years, or both at the discretion of the court; and

b) For any subsequent violation, a fine of not less than One hundred
thousand pesos (P100,000.00) but not exceeding Two hundred thousand
pesos (P200,000.00) or imprisonment for not less than two years but not
more than six years, or both at the discretion of the court.

SECTION 8. Implementing Rules and Regulations. — The Department of
Education, Commission on Higher Education, Department of Trade and
Industry, and the Bureau of Internal Revenue shall promulgate the necessary
rules and regulations for the effective implementation of the provisions of this
Act: Provided, That the failure of the concerned agencies to promulgate the said
rules and regulations shall not prevent the implementation of this Act upon its
effectivity.

SECTION 9. Repealing Clause. - Any law, presidential decree or issuance,
executive order, letter of instruction, administrative order, rule, or regulation,
contrary to or inconsistent with the provisions of this Act is hereby repealed,
modified, or amended accordingly.

SECTION 10. Separability Clause. - If, for any reason, any section or
provision of this Act is held unconstitutional or invalid, the other sections or
provisions hereof shall not be affected thereby.

SECTION 11. Effectivity. - This Act shall take effect fifteen (15) days after its
complete publication in at least two (2) newspapers of general circulation.

Approved,