EIGHTEENTH CONGRESS OF THE 
]
REPUBLIC OF THE PHILIPPINES 
]
First Regular Session 
]
SENATE
S. No. 1087
:V' V 
«r»- .
•19 OCT-1 P4 -38
RELwi. r;ij'
Introduced by SEN. WIN GATCHALIAN
AN ACT
INSTITUTIO NALIZING  THE GRANT OF A TEACHING SUPPLIES ALLOWANCE 
FOR PUBLIC SCHOOL TEACHERS AND APPROPRIATING FUNDS THEREFOR
EXPLANATORY NOTE
This bill seeks to institutionalize the grant of annual teaching supplies allowance 
to public school teachers for the purchase of chalks, erasers, forms, portfolio 
preparation, and other classroom supplies and materials.
For the past years, the Department of Education has been receiving the lion's 
share of funds out of the annual appropriations. This is consistent with Article IV, 
Section 5 (5) of the 1987 Constitution, which 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."
Despite the strong budgetary support for education, there has always been a 
persistent clamor to increase teacher salary and fully implement the relevant 
provisions of Republic Act No. 4670, or The Magna Carta for Public School Teachers. 
Yet there is another type of education spending that is not often tallied and may seem 
insignificant by comparison but no less material to the public school teachers. These


are teaching su[5plies and materials that are needed to facilitate informative lectures 
and class discussions.
Currently, public school teachers receive Php3,500 for their annual teaching 
supplies. For the past years, this has been known as the "chalk allowance" and while 
there is a significant increase in its amount from Php700 in 2011 to Php3,500 in 2018, 
the same is not adequate to cover the costs of supplies and teachers have no choice 
but to spend their own money to support classroom activities.
Increasing and institutionalizing the teaching supplies allowance of our public 
school teachers is not just another monetary benefit, but also a recognition of their 
contribution and devotion to the teaching profession.
In view of the foregoing, the approval of this bill is e a rn e s t sought.


EIGHTEENTH CONGRESS OF THE 
]
REPUBLIC OF THE PHILIPPINES 
]
First Regular Session 
]
SENATE
S. No. 1087
•19 
OCT -1 
P^^'-38
RtCB ;• '>8
^
1
Introduced by SEN. WIN GATCHALIAN
AN ACT
IN STITUTIO NALIZING  THE GRANT OF A TEACHING SUPPLIES 
ALLOWANCE FOR PUBLIC SCHOOL TEACHERS AND APPROPRIATING
FUNDS THEREFOR
Be it enacted by the Senate and the House o f Representatives o f the Philippines in 
Congress assembled:
1 
SECTION. 1. Tide. - This Act shall be known as the 'Teaching Supplies
2 
Allowance Act of 2019".
3 
SEC. 2. Declaration o f Policy. - It is hereby declared to be the policy of the
4 
State to promote and improve the economic status of teachers and assist them in
5 
providing quality education to their students.
6 
SEC. 3. Teaching Supplies Allowance. - A Teaching Supplies Allowance for the
7 
purchase of chalks, erasers, forms, and other classroom supplies and materials in
8 
the amount of Five Thousand Pesos (Php5,000) per teacher per school year is
9 
hereby authorized.
10 
SEC. 4. Coverage. - The grant of the cash allowance authorized in this Act shall
11 
be limited to teachers who are engaged in actual classroom teaching in public basic
12 
education.
13 
SEC. 5. Funding. - In the first year of the effectivity of this Act, the amount of
14 
Three Thousand Five Hundred Pesos (P3,500.00) per teacher per school year, shall
15 
be charged against the current appropriations of the Department of Education


1 
(DepEd) for the Teaching Supplies Allowance, while the additional One Thousand
2 
Five Hundred Pesos (P I,500.00) per teacher per school year, shall be charged
3 
against any available funds and/or savings of the DepEd. Thereafter, the amount of
4 
Five Thousand Pesos (Php5,000.00) per teacher per school year, shall be included in
5 
the DepEd budget for the Teaching Supplies Allowance under the General
6 
Appropriations Act.
7 
SEC. 6. Exemption from Income Taxes. - The teaching supplies allowance
8 
provided in Section 3 hereof shall be exempt from tax on income.
9 
SEC. 7. Periodic Review for Increases. - The Secretary of Education is hereby
10 
mandated to conduct a periodic review of the Teaching Supplies Allowance, taking
11 
into account the current prices of classroom supplies, and, if warranted, recommend
12 
the necessary increase in the amount of the allowance to be included in the General
13 
Appropriations Act.
14 
SEC. 8. Separability Clause. - If any part, section or provision of this Act is held
15 
invalid or unconstitutional, other provisions not affected thereby shall remain in full
16 
force and effect.
17 
SEC. 9. Repealing Clause. - The provisions of other laws, decrees, executive
18 
orders, rules and regulations inconsistent with this Act are hereby repealed,
19 
amended, or modified accordingly.
20 
SEC. 10. Effectivity. - This Act shall take effect fifteen (15) days after its
21 
publication in the Official Gazette and/or in at least two (2) national newspapers of
22 
general circulation.
23 
Approved,