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FOURTEENTH CONGRESS OF THE REPUBLIC 
) 
7 JUL -2 
7 1 :/is 
OF THE PHILIPPINES 
1 
First Regular Session 
) 
S E N A T E  
ltECElVED BY’ .l_l 
Senate Bill No. 4 1 9  
INTRODUCED BY SEN. JINGGOY EJERCITO ESTRADA 
EXPLANATORY NOTE 
The Constitution is clear: education is imperative for national 
development. Article 2, Section f7 provides that “The State shall give priority to 
education.. .to foster patriotism and nationalism, accelerate social progress and 
promote total human liberation and development.” Article 14, Section 1 states 
that “The State shall protect and promote the right of all citizens to quality 
education at all levels and shall take appropriate steps to make such education 
accessible to all.” 
That education is a right is recognized by the State. Such recognition 
imposes upon the State the responsibility of sharing with the parents of the 
burden of educating the youth. 
That notwithstanding, the yearly budgetary 
process subordinates education to debt service. This has succeeded in denying 
to the majority of our people full access to quality education. While fully aware of 
the gravity of this problem, we have so far been unable to address it. 
This bill aims to help the State live up to its constitutional commitment, 
while helping parents and families who have to spend a big part of their small 
incomes for education, by allowing tax exemptions for educational expenses at 
all levels, public and private. The bill especially addresses the plight of the 
approximately 80% of college students enrolled in private schools. The bill eases 
the burden of poor families who toil and sell everything they have to send their 
children to private schools because of limited opportunities and lack of space in 
state-run institutions. 
Approval of this bill is earnestly solicited. 
ESTRADA 
enator 


FOURTEENTH CONGRESS OF THE REPUBLIC 
) 
-7 
JUL -2 
p j  :J)fj 
OF THE PHILIPPINES 
1 
First Regular Session 
) 
S E N A T E  
Senate Bill No. 4 19 
INTRODUCED BY SEN. JINGGOY EJERCITO ESTRADA 
AN ACT 
PROVIDING TAX EXEMPTION ON THE EDUCATIONAL EXPENSES 
INCURRED BY A TAXPAYER, AMENDING SECTION 35 of the NATIONAL 
INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES. 
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled: 
SECTION 1. Section 35, subsection (B) of the National Internal Revenue 
Code, as amended, shall be further amended to include an additional item of 
personal exemption which shall read as follows: 
“ACTUAL TUITION AND OTHER ORDINARY EDUCATION FEES OR 
EXPENSES INCURRED BY THE TAXPAYER IN THE AMOUNT OF NOT 
MORE THAN TWENTY THOUSAND PESOS (P20,OOO.OO) A YEAR PER 
DEPENDENT, BUT NOT MORE THAN 
FOUR DEPENDENTS; 
PROVIDED THAT SUCH CEILING SHALL BE INCREASED THROUGH 
RULES AND REGULATIONS BY THE SECRETARY OF FINANCE TO 
CONSIDER, AMONG OTHERS, THE ANNUAL INFLATION RATE.” 
SEC 2. 
All provisions of the National Internal Revenue Code, as 
amended, inconsistent with the above provision, are hereby amended 
accordingly. 
SEC 16. Effectivity. -This Act shall take effect fifteen (15) days after its 
publication in a newspaper of general circulation. 
Approved,