Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ______ 
INTRODUCED BY REP. HARRIS CHRISTOPHER M. ONGCHUAN 
       EXPLANATORY NOTE 
The election season in the Philippines is notorious for acts of election-related 
violence. This, however, does not stop poll workers from assisting voters in an attempt 
to reduce the chaos during the period.  
While they receive compensation in the form of honoraria and allowances for 
their service, this is still barely enough for their basic needs. Moreover, this 
compensation is treated as an income and is therefore taxable. Taking away a chunk 
of their hard-earned income, especially considering the high risks they are exposed to, 
seems extremely unfair.  
This bill proposes that the honoraria, allowance, and other financial benefits 
afforded to persons rendering services during an election period be exempted from 
income taxation. This allows poll workers to fully enjoy the benefits of their labor and 
service to the Filipino people. 
This bill was filed in the 18th Congress by Representatives Salceda, Castro, and 
Zarate. It was approved by the House and was transmitted to the Senate. 
In view of the foregoing, the immediate passage of this bill is earnestly sought. 
HARRIS CHRISTOPHER M. ONGCHUAN 
August 30, 2022
8:02 am
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 Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ___ 
Introduced by Representative 
HARRIS CHRISTOPHER M. ONGCHUAN 
“AN ACT  
EXEMPTING FROM INCOME TAXATION THE HONORARIA, ALLOWANCES, 
AND OTHER FINANCIAL BENEFITS OF PERSONS RENDERING SERVICE 
DURING AN ELECTION PERIOD, AMENDING FOR THE PURPOSE SECTION 
32 (B) (7) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS 
AMENDED” 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Section 32(B)(7) of the National Internal Revenue Code of 1997, as 
amended, is hereby further amended to read as follows: 
“Section 32. Gross Income. — 
(A) General Definition. - x x x
(B) Exclusions from Gross Income. - x x x
(1) x x x
(7) Miscellaneous Items. —
(a) x x x
(I) HONORARIA, TRAVEL ALLOWANCE, AND SUCH
OTHER BENEFITS AS MAY BE GRANTED BY THE COMMISSION 
ON ELECTIONS (COMELEC)  PERSONS RENDERING ELECTION  
PURSUANT TO SECTION 4 OF REPUBLIC ACT NO. 10756, 
OTHERWISE KNOWN AS THE ‘ELECTION SERVICE REFORM 
ACT’” 
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SECTION 2. Implementing Rules and Regulations. - The Department of Finance 
shall, in consultation with the Commission on Elections and the Department of 
Education, promulgate rules and regulations to implement the provisions of this Act 
within sixty (60) days from its effectivity. 
SECTION 4. Separability Clause. - If any portion or provision of this Act is declared 
void and unconstitutional, the remaining portions or provisions hereof shall not be 
affected by such declaration. 
SECTION 3. Repealing Clause. — All laws, decrees, rules and regulations, and other 
issuances inconsistent with this Act are hereby repealed or modified accordingly. 
SECTION 5. Effectivity Clause. — This Act shall take effect after fifteen (15) following 
its complete publication either in the Official Gazette or in a newspaper of general 
circulation. 
Approved.