Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

NINETEENTH CONGRESS
First Regular Session

House Bill No. 6 $77

Introduced by Representative Reynante U. Arrogancia

EXPLANATORY NOTE

Teaching Supplies Allowance (TSA) is provided to public school teachers intended
for the purchase of teaching supplies and materials, for the conduct of various modes of
learning, internet, and other communication expense. The TSA is funded in the General
Appropriations Act which makes it vulnerable to changes or even deletion from the annual
budget. Hence, this bill is filed to seek the institutionalization of the Teaching Supplies
Allowance to ensure its continuous funding and support through legislation.

Article IV Section 5 of the 1987 Constitution provides that the State 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. Our teachers need the support, financial or
otherwise, to enable them to adequately provide quality and accessible education to all
citizens. The guaranteed funding of the TSA will be of great benefit to our educators,
students and the educational system and a signifying step towards concretely supporting
our teachers in their noble profession.

Bills of similar nature have been filed in both the Senate and the House of
Representatives in the previous Congresses. It is hoped that in ess, this bill
will finally become a law.

REYNANTE U. ARROGANCIA
3% District, Quezon


Republic of the Philippines
HOUSE OF REPRESENTATIVES,
Quezon City

NINETEENTH CONGRESS
First Regular Session

eBid 6977

House Bill No.

Introduced by Representative Reynante U. Arrogancia

AN ACT
INSTITUTIONALIZING THE GRANT OF A TEACHING SUPPLIES
ALLOWANCE FOR PUBLIC BASIED EDUCATION TEACHERS AND
APPROPRIATING FUNDS THEREOF

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

SECTION 1. Short Title. - This Act shall be known as the “Teaching Supplies
Allowance for Public Basic Education Teachers Act.”

SEC. 2. Declaration of Policy. Its the policy of the State to protect and promote
the right of all citizens to quality education at all levels, and to take appropriate steps to
make such education accessible to all. It is also the policy of the State to give the highest
budgetary priority to education and ensure that the teaching profession will attract and
retain the best available talents through adequate remuneration and other means of job
satisfaction and fulfillment.

SEC. 3. Coverage. ~ The benefits under this Act shall apply to all teaching
personnel in basic education, including alternative learning system, regardless of
employment status.

SEC. 4. Additional Support. - The covered personnel shall be entitled to the
following teaching allowance for the purchase of teaching supplies and materials, whether
tangible or intangible for the implementation or conduct of various learning delivery
modalities:

‘Year of Implementation Amount
Year | Php 5,000
Year 2 Php 7,000
Year 3 onwards Php 10,000

Provided, That the foregoing amounts shall be adjusted every three (3) years to
account for inflation and the prices of teaching supplies and materials.

These additional benefits shall not be taxable, unless the total amount of benefits
received by the covered personnel exceeds the threshold provided under Section 32 (B),
Chapter VI of the National Internal Revenue Code of the Philippines.


SEC. 5. Appropriations. - The amount necessary to carry out the initial
implementation of this Act shall be sourced from the current budget of the Department of
Education. Thereafter, the amount shall be included in the annual General Appropriations
Act.

SEC. 6. Implementing Rules and Regulations. - Withing ninety (90) days from
the effectivity of this Act, the Department of Education , in coordination with the
Department of Budget and Management and other relevant stakeholders, shall promulgate
the necessary rules and regulations for the effective implementation of this Act.

SEC. 7. Separability Clause. - Any portion or provision of this Act that is declared
unconstitutional or invalid shall not have the effect of nullifying other portions or
provisions hereof as long as such remaining portions can still subsist and be given effect in
their entirety.

SEC. 8. Repealing Clause. - All laws, ordinances, decrees, executive orders, rules
and regulations, other issuances or parts thereof, which are inconsistent with this Act are
hereby repealed or modified accordingly.

SEC. 9. Effectivity. - This Act shall take effect fifteen (15) days from its
publication in the Official Gazette or in at least two (2) newspapers of general circulation.

Approved,