NINETEENTH CONGRESS OF THE 
)
REPUBLIC OF THE PHILIPPINES 
)
Second Regular Session 
)
SENATE
S.B. No. 2398
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23 flUG -9 P3 .22
RfCEIVtO EV:
Introduced by SEN. WIN GATCHALIAN
AN ACT FURTHER AMENDING SECTION 32 OF REPUBLIC ACT NO. 8424, 
OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE 
OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
In the recently-held 09 May 2022 national and local elections, some 647,812 
teaching and non-teaching personnel of the Department of Education were trained 
and mobilized to serve across the 37,219 public schools nationwide that were used as 
polling centers, and were consequently deputized to be at the voting frontlines to man 
and serve in the said election.1 These poll workers have continuously volunteered their 
time and energy to facilitate the exercise of the every Filipino's constitutionally 
guaranteed right to suffrage and to ensure an orderly and credible conduct of our 
national and local elections.
Notwithstanding their hard work, resourcefulness and perseverance, and after 
rendering more than 24 hours of continuous service to finish the transmission of 
results, the allowances and honoraria due to these poll workers are subject to income 
tax if their annual compensation income exceeds the PHP250,000 threshold under the 
TRAIN Law. In addition, these poll workers are required to go to their respective local 
Commission on Elections (COMELEC) offices just to claim their rightful compensation
1 https://www.deped.gov.ph/2022/05/09/deped-officially-sends-off-personnel-to-assist-comelec-in- 
may-9-elections/


- which again requires additional effort and transportation expenses - and to submit a 
deciaration of tax exemptions for those earning below the threshold of PHP250,000 
per year.
Considering what these poll workers had to put up with every election, and in 
order to lessen delays and complications in the release of the allowances and honoraria 
given to these hardworking poil workers, this bili seeks to exclude from their gross 
income and exempt from taxation the honoraria, travel allowance and such other 
benefits as may be granted by COMELEC to persons rendering election service 
pursuant to Section 4 of Republic Act No. 10756, also known as the Election Service 
Reform Act.
Giving the poll workers, especially the public teachers, the fuli amount of their 
eiection honoraria and allowances is the best way we can show them our gratitude 
and appreciation for their steadfast commitment to ensure a ciean, honest and orderiy 
conduct of elections in the country, as weil as encourage and reward volunteerism in 
our election process
In view of the foregoing, the passage of this bill is earnestly sought.
lALIAN


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NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
Second Regular Session 
)
SENATE
s. NO. 2398
23 AUG-9 P3 22
RCCEIVEDEl
Introduced by SEN. WIN GATCHALIAN
AN ACT FURTHER AMENDING SECTION 32 OF REPUBLIC ACT NO. 8424, 
OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE 
OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled:
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SECTION 1. Section 32 of Republic Act No. 8424 is further amended to read
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as follows:
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"Section 32. Gross Income. —
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(A) General Definition. - x x x
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(B) Exclusions from Gross Income. - x x x
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(l)xxx
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(7) Miscellaneous Items. -
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(a) X X X
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(e) 13th Month Pay and Other Benefits. Gross benefits received
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by officials and employees of public and private entities:
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Provided, however. That the total exclusion under this
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subparagraph shall not exceed Ninety thousand pesos (P90,000)
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which shall cover:
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(i)xxx
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(iii) Benefits received by officiais and employees not 
covered by Presidential Decree No. 851, as amended by 
Memorandum Order No. 28, dated August 13, 1986; 
[and]
(iv) Other benefits such as productivity Incentives and 
Christmas bonus[.]; AND
(V) HONORARIA, TRAVEL ALLOWANCE AND SUCH 
OTHER BENEFITS AS MAY BE GRANTED TO PERSONS 
RENDERING ELECTION SERVICE BY THE COMMISSION 
ON ELECTIONS (COMELEC) PURSUANT TO SECTION 4 OF 
REPUBLIC ACT NO. 10756, OTHERWISE KNOWN AS THE 
ELECTION SERVICE REFORM ACT.
XXX."
SEC. 2. Implementing Rules and Regulations. - The Department of Finance, 
in consultation with the COMELEC and Department of Education, shall promulgate 
implementing rules and regulations (IRR) to implement the provisions of this Act 
within sixty (60) days from its approval.
SEC. 3. Separability Clause. - If any provision or part thereof is held invalid 
or unconstitutional, the remainder of the law or the provision not otherwise affected 
shall remain valid and subsisting.
SEC. 4. Effectivity. - This Act shall take effect after fifteen (15) days from its 
publication in the Official Gazette or in any newspaper of general circulation.
Approved,