Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Constitution Hills, Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL No. _________ 
Introduced by REPRESENTATIVE LORDAN G. SUAN 
EXPLANATORY NOTE 
Education is a vital tool in narrowing the gap of social inequality as it opens 
opportunities for social mobility. It also widens the horizon for personal growth and 
development of an individual. It is, in fact, an indispensable investment for the 
development of the nation. 
The success of our education system is in hands of our teachers. The burden of 
teaching, and learning lie upon their shoulders. The future of our children and of this 
nation depends on their commitment and sacrifices. Yet, if we listen to their voices, we’ll 
hear the sounds of suffering and distress. The remuneration they receive is not enough 
to compensate the demands of teaching and administrative loads, the functions they 
have to perform outside teaching, and the demands for an effective pedagogy.  
One of the most common complaints we receive, continuously and repeatedly, 
over the years, is the issue on teaching supplies and materials. Our teachers are forced 
to shell out their own money to purchase these supplies and materials, not just to pass 
their assessments and evaluations but, importantly, to effectively teach their students 
and deliver the results expected of them. This shows that we are not just asking them to 
sacrifice their time and skill but it has come to point where we are forcing them to part 
with a portion of their meager income. That amount could have been spent for their 
own children and for their family.   
This bill seeks to address the problem of our teachers by institutionalizing their 
teaching supplies allowance and ensuring that this be reviewed and adjusted every two 
years in order to keep up with inflation. 
In view of the foregoing, the immediate passage of this bill is earnestly sought. 
HON. LORDAN G. SUAN 
      1st District 
 Cagayan de Oro City 
February 2, 2023
2:58 pm
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     Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Constitution Hills, Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL No. _________ 
Introduced by REPRESENTATIVE LORDAN G. SUAN 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
AN ACT INSTITUTIONALIZING THE GRANT OF TEACHING SUPPLIES 
ALLOWANCE TO PUBLIC SCHOOL TEACHERS IN BASIC EDUCATION 
AND APPROPRIATING FUNDS THEREFOR 
SECTION 1. Short Title. This Act shall be known as the “Teaching Supplies Allowance in 
Public Basic Education Act.” 
SECTION 2. Declaration of Policy. It is hereby declared the policy of the state to give 
priority to education and shall protect and promote the right of all citizens to quality 
education. In relation thereto, it shall assign the highest budgetary priority to education 
and ensure that teaching will attract and retain its rightful share of the best available 
talents through adequate remuneration and other means of job satisfaction and 
fulfillment. 
SECTION 3. Coverage. The Teaching Supply Allowance shall be given to all teaching 
personnel in the public basic education system, including the alternative learning 
system, regardless of employment status. 
SECTION 4. Teaching Supply Allowance. The teaching personnel covered by this Act 
shall be entitled to a Teaching Supply Allowance for the purchase of teaching supplies 
and materials needed for the conduct of teaching and learning, in any modality.  
Year of Implementation 
Amount 
First Year 
5,000 
Second Year Onwards 
10,000 
Provided, that every two (2) years after its second year of implementation, a review 
shall be conducted and the amount shall be adjusted, considering the inflation of 
teaching supplies and materials. 
Provided, further, that the Teaching Supply Allowance shall not be taxable unless the 
total benefits received by the teaching personnel covered by this Act exceeds the 
threshold provided for under Section 32(B), Chapter 6, of the National Internal Revenue 
Code. 
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SECTION 5. Appropriations. The amount necessary for the implementation of this Act 
shall be taken from the current budget of the Department of Education. Thereafter, the 
amount necessary for the continued implementation of this Act shall be included in the 
Annual General Appropriations Act. 
SECTION 12. Rules and Regulations. The Department of Education, Department of 
Budget and Management and other stakeholders shall formulate the necessary rules 
and regulations for the effective implementation of this Act, within sixty (60) days from 
the date of its effectivity. 
Section 13. Separability Clause. If any provision of this Act is declared invalid or 
unconstitutional, the provisions not hereby affected shall remain in full force and effect. 
Section 14. Repealing Clause. All laws, decrees, orders, rules and regulations or parts 
thereof, inconsistent with or contrary to the provisions of this Act are repealed, 
amended or modified, accordingly. 
Section 15. Effectivity. This Act shall take effect fifteen (15) days from the date of its 
publication in the Official Gazette or in two (2) newspapers of general circulation. 
 
Approved,