Republic of the Philippines 
House of Representatives 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
House Bill No. ______ 
Introduced by REPRESENTATIVE MARLYN B. ALONTE 
EXPLANATORY NOTE 
Under Republic Act No. 7160 or the "Local Government Code", schools and educational institu-
tions in local governments can request for financial support through the Special Education Fund 
(SEF). This can be in "the operation and maintenance of public schools, construction and repair of 
school building, facilities and equipment, educational research, purchase of books and periodicals, 
and sports development." 
Unfortunately, the law is restrictive and therefore cannot be used in cases not specifically men-
tioned. As a result, the SEF is being underutilized in areas where the public education system 
could have been aided. 
This bill aims to expand the application of the proceeds of the additional one percent (1%) Special 
Education Fund tax to other education-related items, including but not limited to the construction 
and repair of libraries, payment of salaries, allowances and other benefits of teaching and non-
teaching personnel. 
Hence, the passage of this bill is earnestly sought. 
 REP. MARLYN B. ALONTE 
      Lone District of Biñan      
August 2, 2022
4:53 pm
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Republic of the Philippines 
House of Representatives 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
House Bill No. ______ 
Introduced by REPRESENTATIVE MARLYN B. ALONTE 
AN ACT EXPANDING THE PURPOSES AND APPLICATION OF THE SPECIAL EDUCATION 
FUND, AMENDING FOR THE PURPOSE SECTION 272 OF REPUBLIC ACT NO. 7160, OTH-
ERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991, AND FOR OTHER PUR-
POSES 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled: 
SECTION 1. Section 272 of Republic Act No. 7160 is hereby amended to read as follows: 
"Section 272. Application of Proceeds of the Additional One Percent SEF Tax. - The proceeds from the addi-
tional one percent (1%) tax on real property accruing to the Special Education Fund (SEF) shall be automatically re-
leased to the local school boards: Provided, That, in case of provinces, the proceeds shall be divided equally between 
the provincial and municipal school boards: Provided, however, That the proceeds shall be allocated for the operation 
and maintenance of public schools, construction and repair of school buildings AND LIBRARIES, facilities and 
equipment, PAYMENT OF SALARIES, ALLOWANCES AND OTHER BENEFITS OF TEACHING AND NON-
TEACHING PERSONNEL, COMPETENCY TRAININGS FOR TEACHING PERSONNEL, OPERATION OF ALTER-
NATIVE LEARNING SYSTEM (ALS) INCLUDING PAYMENT OF SALARIES, ALLOWANCES AND OTHER BENE-
FITS OF ALS FACILITATORS, educational research, purchase of books and periodicals, TEACHING AIDS, OTHER 
INSTRUCTIONAL MATERIALS, [and] sports development, AND ALL OTHER EXPENDITURES RELATIVE TO THE 
PROMOTION OF ACCESSIBLE PUBLIC EDUCATION as determined and approved by the Local School Board." 
SEC. 2. Implementing Rules and Regulations. - Within thirty (30) days from the approval of this Act, the De-
partment of Interior and Local Government and the Department of Education shall jointly promulgate the necessary 
rules and regulations for the proper implementation of this Act. 
SEC. 3. Repealing Clause. - All laws, ordinances, rules, regulations, other issuances or parts thereof, which are 
inconsistent with this Act, are hereby repealed or modified accordingly. 
SEC. 4. Effectivity. - This Act shall take effect fifteen (15) days after its publication in the Official Gazette or in 
a newspaper of general circulation. 
 Approved. 
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