,'iIXTl<:i':NTIi CON(;IWSS OF TIll<: REPUBLIC 
OF TilE I'lilLII'I'INK'i 
Virsi Ht':~Llbl' S""ioll 
SF N ;\ T 1< 
S. ll. NO. 2006 
I ntrodlll'ed Jly .'o;cnator lViaria i ,cmnies Naney S. Bina),. 
1\1'1;\0:;\1 OR\, NO II 
•
. r· 
.itnnh> 
1.1f.;. _, I~. :torr .... , 
°n IE -9 P.c:48 
RE{'EIVED In:-f-
/\( pt'l~~il:11L pllhllC scll\)o! teachers l'l:cc'ivc minimUill salary equivalent to :<lIary gr1Hle II, ur 
I)hp I X. ';;:i'J.()(). II is quile lllJ/()rilillalc [halon!' public school lcz-lI.:ht:r:-. who art: at the heart or 
nllr puillie scl100l 
")i;il\~111 arc I1dl 
h~:illg properl:,/ compensated ilJr their hard work and 
ricdic,lIioll to lile pnlClil:l' or tht:ir prok~)si()fl. 
1111..: IHOjl(l.\cd hill seck" (O gr:l!ll public SChllOI lCf\l.:i1Cl'S ir1l:l:nli\'('s cjS :-1 mC:l!lS 10 Ci1Sl~ their 
lill'-!llcial sitll<lli()11 ilJHL lllore importantly-, as :1 f()l'ln llf rccognitidll of' their value in the 
lkvcl()pllll~n! prO!IJ" nali()!l. This is cO[lsislClli with St.~cti()n) (5), Arti,,-:lc XIV 01'111(: 11}WI 
1'liiliJlJlilW ('ollslililliotl wliicli ,Ialcs: 
Th~~ SL.lk slldll assign the hi.~.dH'st IHldgctHry priuril). to cdu,-~atioll alld cnsure til<:li 
tl';lI:itiJlg \\-ill a(trell,:[ ililtl rclalll its rightrul share of the best availaole 
t'lll.~nlS 
IIlJ\lllgll 
iHicqu<:l!C 
I'cll1!lrll:rnti(ill and other 
lIlCi:lllS or .lob salislilCtlon and 
1IIIrill"",,,1. 
III view urtlH' ](JI't.'glling. lile passage orillis bill is ~;anl('~)tly,' lTC(llllJl1cl1clccJ. 
~ 
A''i(') 'i. BlN.\i' 


SIXTt<:I':NTIl CONGlmSS OF '1m: HVl'lJllLlC ) 
()liTHE I'IIILlI'I'INI';S 
) 
rirs! 1{l'gliiar Sj'~;sioll 
) 
SENATE 
~;. B. !'IO. 
2V-06 
IlE('EIVEf) uv: .. f'-
lulro<ilH;cd Ity Senator !V1aria Lourdes Nalley S. Bina)' 
,\ N !\CT (; 1<;\ NTI Nt; IN< 'I.N II V ,"'ilt) 1'1 JIlI.IC SC 11001. TE!\C I J LH S IN :\1.1 
) 
IIVII.:-:. IN('LlI[)I~I(; :;11\11: IINIVII\SITII:~; !\NDC(JIIYtilS, M,Ji) 101, OTIII:I, 
.' 
I'lml'()SI"; 
·1 
:) 
Ifc if (,!lUclei! /Iv II/(' Se,I/(ffc (/1/(/ IIi/liSe of HC/!I'e.\cnrOlivC's (i Ihe j!hillj:)jJilJCS in ('dllgress 
() 
({SSelll/llc(!: 
H 
~m( 'TION I. /iIi,'. Tili.' ;\ct :,I,all I", 1'"OWIl "ei "l'uM/(' School ii/(fche!"s /1I("!I,lil'CS /lel 0/ 
() 
_lor:." 
III 
I ! 
SF{ 'TIOI'J ) 
1!l('('Jllil'c.)', Put-die sl:i1nnl tcn.;lhT':l, in all kVl:ls, il,ciudinlJ, those in SUlk 
I) 
,;()JICgl',\ and tltlivcr~)ilics. shill! be l'lllitl,:d til the i()llov'''ing ilh:l;lltivc:-:.: 
J 
'I, 
.. , 
.,. 
" 
.),) 
(a) 
(h) 
/\11 allow,-llll:l;S and bCllcllts ,l!,nInkd tu plIblk 
~)cho{ll teacht:rs shall be 
excilided /'rolll tile ~~(1l111)lltati()11 of gross inC()IIlC, and shall he ~:xell1pl IhJlll 
t;l:\atiull lItHlcr Rep!Jhli{' /\CL No. g:PLI, otllcnvisc known as the "National 
Illlc,.md I<CVCllliC Coele: oj' I (),)T': 
Twenly ih:rccnl OOo/~)) di'il:Otlll[ OIl til': sale ol'tlll' good:; <:11H.J service's lltl J(\~)d, 
clotllillg, t[,,1l1sportatitlll, Illcdic.illl:, llH.:dil:al SClvicl.;s, dClltai :'l:rviccs. and oLher 
hasil: lll\'l~~;..,jly rmlll cllll;stahlisll!!lcnts Cor thl' exclusive usc alld clljoYJ1h?nt ur 
aVHilJlICllt or th(~ puhlic school lr:ncll,;rs, rheir c'i1ildrcll, nr :-;potlse. 
III tile 
purchasl: of' 1;o{)ds <llltl ~;crviccs which arc Oil prolllotional discoullt, tile public 
sdliJol (cadler UIlI a\'ail uJ' the cSlablisilmclll's of'fcred discoullt nr the )O{% 
dl~;,:()lIll! pl'(widcd IlcrcilL \vflichever is higher tlild !non: ];lvorah!c; and 
/\ lltillillllJlli or 1"1\,,: pt'rc,:l1t (:)\J/(J) disl:Olln! n:latlvc In (ile monthly IHili/alt()l] ,)1' 
\\ illt:}' i!lld 1,:k,:lricit,'y' Il)! ilnll~cll()lds \villl public schoollC<lchcr~; j}l'ovided, lila! 
rhe illdividual meters I()r the ]c)]\.::goillg utililics (lrc n,:gist(~rcd in the naoH' or 
tht: 111Ihli,: ,\ch,)ol I\.~achcr residing then' In: provided, I"llrther, that the monthly 
U)J1S1Jlllpli{)!! docs lIot l'.\cced \lIlC hundred kilowall hours (100 k'0/h) or 
l:kclricily :\!ld (hirry l.:uhk jllC!~T') CH)Jlr
1
,) ~)f wlll(;r: pruvided, rurlllcnnurc, til at 
till' privil~:gc 
i~i !.)J'II!(cri Ill,:!, 
Ildll.'i~;il{)Jd rt":ganlkss oj' the J1tlllll1l;f ()f public 
."chool k,il'il,;rs I\;~lidillg then:i!!. 
:;() 
SI(CTION J. Ii/.r /)er/l/C1iol!, Tile ,;slahlis!lIl1ent grantillg tile dic,cOl!lll tlneier S,:C!!OIl 2 (b) 
:li 
;11](1 (c.) ilvl"t:()r IllilV c!ailll the disc()l!!Ih pro\- ided as la.>, (kducliollS hased on the co:-,\ ,.)1' the 
,;~, 
!'l)()I!S <';ldd ur s~'l';'k~-'s rl-'J\(kru'!; !)!'oJ!idcd dl~11 llll: ,:(J~)! or If It..:: disuHlnl shall b,: i.dl()\'\'l~d ns 


dt:ductioll (r(lill the gross Income 
j~lr lhc ")i:\Illl' laxilblc ),t:ar lhat lhc discounl is granted; 
(11'I!1'i<icd lilltilC'l, Illal lill,' 1,)1:11 :iIllUlilil ,)1' llie claimed lax dccitlCli,," lid 01' V;\!', if 
:l 
ilpplil:ahk. sltall hl~ illcllHkd ill tlll:ir gross \,-Ilcs rcn:ipls Il)!' [{lX purposes awl shall be sul~jec[ 
h) prnjllT dl)CtllllCIlWliull and 10 Ill(: pru\'isi,)!):) 0[' the National Inlcmal I{e\'Cllll(~ Code or 
!, 
I t)!)"j, ;1.<, cllllClldcd. 
SI(( 'TION ,t, /"'I'/(,IJ1('!/Iolio1l 
rh~: Hurc<l!l nr IlltUTlill r{,_:V(;llll~\ ill cOJlsullalioll with all 
?-) 
n:kVillt[ l',oVCrllJlll'!ll <lgcllcics \ha!i i~;SIIC il11plemclllinf! niles '-IIH.I regulatiulls \vithin nine!y 
() 
(l)()) day:; li-Uill clkctivil)! lwrenl: alHi SII\;h other rules (lJ1d rq.~UI<ltiolls as Illilj-/ hl: necessary to 
I() 
I.:<trr.y oul1!ll' pllrp()SC oClhis :\cl. 
I I 
I) 
~;H'TION ',. SC(I(/l'flhiliiJ' ('juII.\'e Ir:lII)' p,)rli()11 01 pmvisidll "llili, ;\('.1 is declared void 
1:; 
dllt! tllll'OIISli[utilllUI, 111\~ rClndinill!' POr!i()ll:, ()I' prnvi:,joJls hereof' .';hall Ilul he all;-xtcd by 
1·1 
"lIt'1l (k,-"lar;lliull. 
I;') 
If) 
~';Ji:(''I'ION (I. 
NCI)C(//il/,l.; ('((fuse. i\!l la\\,,'::!, dccn::...::;, orders, rules and rt.:gUi1-ltiollS) 
ul!t\~1' 
I 'f 
issllalh~l'S, ur par1.'; rhnl'Or i!lcnnsisicill witll rhe provisions o!'1his /\CI art~ herehy rcpclllcd or 
1~') 
IllOdil'icd 'ICc-prlilll)'.I)" 
1'1 
'(f 
,W( TION 'f. 1,//I'Ciil'lil' C'!clll,e Tili.' /\(1 "I,alilah; dkcllilk,:11 (1.\) days aller its Ullllplctc 
! 1 
pLlhlic;llil)1l in HI Il;(l';! lwo (») national Ilcw~papl'rs of f,cncnll circulari()IL 
')) 
U 
;\ppro\ll'(L