TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE
S. No. 794
^Euaii
of ll|C
.Ttnr^>
25 AUG-4 PI 45
RECEIVtD a
Introduced by Senator Loren Legarda
AN ACT
FURTHER STRENGTHENING THE INCENTIVES FOR PRIVATE SECTOR 
PARTICIPATION IN PUBLIC EDUCATIONAL INSTITUTIONS BY AMENDING 
CERTAIN PROVISIONS IN REPUBLIC ACT NO. 8525 OTHERWISE KNOWN AS 
THE "ADOPT-A-SCHOOL ACT OF 1998"
EXPLANATORY NOTE
One of the most pressing issues in our education system is the persistent 
disconnect between our educational institutions and the industries that should be 
employing our graduates.
The Philippine Business for Education (PBEd) revealed that while four out of 
five firms are now open to hiring senior high school graduates—an improvement from 
the 2018 survey, where only three out of five were willing—there is still a long way to 
go. Nearly half of these firms said they had positions available for K to 12 graduates, 
but these roles are predominantly entry-level jobs in the service sector or 
administrative positions that fresh college graduates are already competing for. PBEd 
pointed out that the industry still "generally prefers" college degree holders. For 
example, in 2024, employers expect that 73%, or 12,544 of the 17,273 entry-level 
jobs, will be filled by college graduates, leaving less than a quarter for senior high 
school finishers. Furthermore, most businesses (62%) remain uncertain about hiring 
more K to 12 graduates in the next two years.1
1 Chi, C. (2024, July 17). More firms open to hiring K-12 grads, but most still prefer college degree- 
holders. Philstar.com. https://www.philstar.eom/headlines/2024/07/15/2370370/more-firms-open- 
hiring-k-12-grads-most-still-prefer-college-degree-holders


To help address this issue, the new "Adopt-a-School Act," amending Republic 
Act No. 8525, is proposed to fortify the partnerships between our educational 
institutions and industry stakeholders.
First, the bill broadens the scope of support that the private sector can extend 
to public educational institutions, including training and further education for school 
heads, teachers, and learners, as well as support for certifications, scholarships, and 
the construction and repair of school facilities. Additionally, it includes the provision of 
essential educational materials, technical vocational tools, and assistive devices for 
learners with special needs.
Second, the proposed measure addresses a critical issue identified by the 
Second Congressional Commission on Education (EDCOM2), as reported by the Bureau 
of Internal Revenue, where not a single entity has availed itself of the tax incentives 
under the Adopt-A-School Act of 1998 (R.A. No. 8525) since 1996. The proposed 
measure addresses this by introducing clearer incentive provisions aimed at 
encouraging and strengthening partnerships between educational institutions and 
adopting individuals or entities.
Third, the membership of the Adopt-A-School Coordinating Council is expanded 
to include key industry and government representatives.
This measure aims to revitalize the partnership between the private sector and 
our educational institutions, a collaboration that is vital to the success of both our 
students and our economy. Given the significant evolution of our educational 
landscape, this amendment is essential to updating and aligning the program with the 
current needs of our educational system.
In view of the foregoing, the passage of this measure is earnestly sought.
LOREN LEGARDA


TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
)
)
SENATE
S. No.
94
fel *’pl'atp
c( iljr
25 AUG-4 P1:15
receivlo
Introduced by Senator Loren Legarda
AN ACT
FURTHER STRENGTHENING THE INCENTIVES FOR PRIVATE SECTOR 
PARTICIPATION IN PUBLIC EDUCATIONAL INSTITUTIONS BY AMENDING 
CERTAIN PROVISIONS IN REPUBLIC ACT NO. 8525 OTHERWISE KNOWN AS 
THE "ADOPT-A-SCHOOL ACT OF 1998"
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
1 
SECTION 1. Section 1 of Republic Act No. 8525, otherwise known as the
2 
"Adopt-a-School Act of 1998", is hereby amended to read as follows:
3 
"Section 1. Title. - This Act shall be known and cited as the
4 
["Adopt a-School-Aet-of—1998"] "ADOPT-A-SCHOOL ACT OF
5 
2025".
6 
Sec. 2. Section 2 of Republic Act No. 8525 is hereby amended to read as
7 
follows:
8 
"Section 2. Declaration of Policy. - It is the policy of the State
9 
to provide quality and relevant education to the Filipino youth and to
10 
encourage private initiative to support [public education] THE
11 
EDUCATION OF THE PUBLIC. Towards this end, the State shall
12 
institute programs to [encourage] INCENTIVIZE THE private
13 
[companies and enterprises] SECTOR, to [help] ASSIST in the
14 
DEVELOPMENT, upgrading, and modernization of THE
15 
COUNTRY'S public [schools] EDUCATION SYSTEM, [in the


1 
country, particulcirly those in poverty stricken provinces] AND TO
2 
ESTABLISH PROPER LINKAGES BETWEEN EDUCATIONAL
3 
INSTITUTIONS AND THEIR RESPECTIVE INDUSTRIES,
4 
PARTICULARLY IN THE TRAINING AND EMPLOYMENT OF
5 
SENIOR HIGH SCHOOL (SHS) GRADUATES."
6 
Sec. 3. Section 3 of Republic Act No. 8525 is hereby amended to read as
7 
follows:
8 
"Section 3. Adopt-a-Schoo! Program. - There is hereby
9 
established the "Adopt-a-School Program" which will allow private
10 
INDIVIDUALS OR entities, WHETHER LOCAL OR FOREIGN,
11 
OF GOOD STANDING to assist [a] public [school]
12 
EDUCATIONAL INSTITUTIONS, whether EARLY CHILDHOOD,
13 
elementary, secondary, TECHNICAL-VOCATIONAL,
14 
ALTERNATIVE LEARNING SYSTEM (ALS), or [tcrtlafy]
15 
HIGHER EDUCATION, preferably located in [any of the twenty
16 
(20) poorest provinces identified by the Presidential Council for-
17 
Countryside Development or any other government agency tasked
18 
with identifying the poorest provinces] THE 4TH AND 5TH CLASS
19 
PROVINCES, CITIES, AND MUNICIPALITIES AS
20 
DETERMINED BY THE DEPARTMENT OF FINANCE (DOF) AND
21 
OTHER LOCAL GOVERNMENT UNITS (LGUs) EXPERIENCING
22 
SEVERE SHORTAGES, INSUFFICIENT BUDGET, OR HAVING
23 
NUMEROUS POOR BUT HIGH PERFORMING LEARNERS in,
24 
but not limited to, the following areas:
25 
(A) FURTHER TRAINING, DEVELOPMENT, AND/OR
26 
EDUCATION OF CHILD DEVELOPMENT WORKERS
27 
AND TEACHERS, BASIC EDUCATION TEACHERS,
28 
SCHOOL HEADS, TVET TRAINERS, AND HIGHER
29 
EDUCATION FACULTY MEMBERS;
30 
(B) EDUCATION OF LEARNERS IN THE ALTERNATIVE
31 
LEARNING SYSTEM;
32 
(C) ASSESSMENTS IN PURSUIT OF RELEVANT WORK-


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RELATED CERTIFICATIONS AND CREDENTIALS;
(D) 
DONATION OF REAL ESTATE PROPERTY FOR THE 
BENEFIT OF EDUCATIONAL INSTITUTIONS;
(E) 
[staff and faculty dcvdopmcnt for training and further 
education] Construction OF SCHOOL facilities SUCH AS 
LIBRARIES AND LABORATORIES, INCLUDING 
THOSE RELATED TO POWER, WATER, SANITATION, 
AND HYGIENE, AS WELL AS INCLUSIVE LEARNING 
RESOURCES;
(F) 
[upgrading] UPGRADE AND REPAIR of existing 
facilities;
(G) 
Provision of [books, publications] ANY AND ALL FORMS 
OF SCHOOL SUPPLIES, LEARNING MATERIALS, 
AND EQUIPMENT, [and other instructional materials]
SUCH AS BUT NOT LIMITED TO, PRINT AND 
ELECTRONIC BOOKS (E-BOOKS), OTHER FORMS OF 
PUBLICATIONS, EDUCATIONAL FILMS AND OTHER 
MULTIMEDIA MATERIALS, TECHNOLOGICAL 
HARDWARE AND SOFTWARE, AND TECHNICAL- 
VOCATIONAL LIVELIHOOD (TVL) TOOLS AND 
EQUIPMENT;
(H) 
HEALTH AND NUTRITION PACKAGES, ESPECIALLY 
IN THE EARLY YEARS (FOR AGES ZERO TO FIVE);
(I) 
ASSISTIVE LEARNING DEVICES AND EQUIPMENT 
FOR LEARNERS WITH DISABILITIES;
(J) 
Modernization of instructional technologies; AND
(K) 
ESTABLISHMENT OF PARTNERSHIPS FOR THE 
IMPLEMENTATION OF EDUCATIONAL PROGRAMS, 
ESPECIALLY IN LEARNING RECOVERY.
[A Memorandum-ef-Agreement (MOA) specifying the details 
of the adoption shall be entered into-between the adopting entity
and the head of the school concerned: Provided, That such MOA


1 
shall be subject to review and opproval of the-Superintendent-ef
2 
Schoots-of-fehc provincoor-district coneerned: Provided, further, That
3 
the-agroemont shatt last for at least two (2) years with the possibility
4 
of extension: Provided, finally, That such period may bo shortened
5 
only in eases where the adopting entity is dissolved before the end
6 
of such period unless otherwise earlier terminated in-accordance with
7 
thc-succccding-Scction7]
8 
Sec. 4, A new Section to be denominated as Section 3-A is hereby inserted into
9 
Republic Act No. 8525 to read as follows:
10 
"SECTION 4-A. ADOPTION AND AGREEMENT
11 
PROCEDURE. - A MEMORANDUM OF AGREEMENT (MOA)
12 
SPECIFYING THE DETAILS OF THE ADOPTION SHALL BE
13 
ENTERED INTO BETWEEN THE ADOPTING INDIVIDUAL/S
14 
OR ENTITY/IES AND THE HEAD OF THE EDUCATIONAL
15 
INSTITUTION CONCERNED, PROVIDED THAT:
16 
(A) IT SHALL BE SUBJECT TO REVIEW AND APPROVAL,
17 
DEPENDING ON THE EDUCATIONAL INSTITUTION
18 
CONCERNED, AS FOLLOWS:
19 
(I) FOR ALL EARLY CHILDHOOD EDUCATION
20 
PROGRAMS, THE RELEVANT LOCAL
21 
GOVERNMENT OFFICE INVOLVED;
22 
(II) FOR ALL BASIC EDUCATION UNITS AND
23 
TVET INSTITUTIONS, THE CONCERNED
24 
FIELD OFFICE SUPERVISING THE
25 
BENEFICIARY INSTITUTION; AND
26 
(III) FOR ALL HIGHER EDUCATION UNITS, THE
27 
BOARD OF THE HIGHER EDUCATION
28 
INSTITUTION CONCERNED;
29 
(B) THE DURATION OF THE AGREEMENT SHALL BE
30 
DULY AGREED UPON BY THE PARTIES WITH A
31 
POSSIBILITY OF EXTENSION. HOWEVER, SUCH
32 
PERIOD MAY BE SHORTENED ONLY IN CASES


1 
WHERE THE ADOPTING INDIVIDUAL DIES PRIOR
2 
TO THE END OF THE PERIOD OR THE ENTITY
3 
INVOLVED IS DISSOLVED BEFORE THE END OF
4 
SUCH PERIOD, UNLESS OTHERWISE EARLIER
5 
TERMINATED IN ACCORDANCE WITH THIS ACT;
6 
(C) THE MOA ENTERED INTO BETWEEN AN
7 
INDIVIDUAL AND AN EDUCATIONAL INSTITUTION
8 
MUST BE BRIEF AND CONCISE, SPECIFIC TO THE
9 
GOODS OR SERVICES BEING DONATED, IN ORDER
10 
TO ACHIEVE A MORE STREAMLINED MANNER IN
11 
WHICH SUCH GOODS AND SERVICES ARE
12 
DONATED TO THE EDUCATIONAL INSTITUTION
13 
INVOLVED.
14 
THE ADOPT-A-SCHOOL COORDINATING COUNCIL
15 
SHALL ALSO DEVELOP THE APPROPRIATE MECHANISMS TO
16 
ENABLE ADOPTING INDIVIDUAL/S AND ENTITY/IES TO
17 
ENTER INTO A MOA WITH SEVERAL EDUCATIONAL
18 
INSTITUTIONS WITHIN A REGION, SUBJECT TO THE
19 
REVIEW AND APPROVAL OF THE CONCERNED FIELD
20 
OFFICES OF THE EDUCATIONAL INSTITUTIONS INVOLVED
21 
IN ORDER TO FACILITATE AND INCENTIVIZE THE
22 
PROVISION OF SUPPORT TO A LARGER NUMBER OF
23 
EDUCATIONAL INSTITUTIONS.
24 
FURTHERMORE, ANY INDIVIDUAL OR ENTITY THAT
25 
DOES NOT AIM TO AVAIL OF ANY OF THE TAX INCENTIVES
26 
UNDER THIS LAW SHALL BE ALLOWED TO PROVIDE ANY
27 
AND ALL FORMS OF SUPPORT THAT MAY BE NEEDED BY THE
28 
EDUCATIONAL INSTITUTIONS INVOLVED THROUGH A DEED
29 
OF DONATION, SUBJECT TO THE APPROVAL OF THE
30 
RELEVANT OR SUPERVISING BODIES CONCERNED."
31 
Sec. 5. A new Section to be denominated as Section 4 is hereby inserted into
32 
the Republic Act No, 8525 to read as follows:


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"SECTION 4. CREATION AND ESTABLISHMENT OF AN 
ADOPT-A-SCHOOL ONE-STOP SHOP. -THE DEPARTMENT OF 
EDUCATION (DEPED), COMMISSION ON HIGHER 
EDUCATION (CHED)f AND TECHNICAL EDUCATION AND 
SKILLS DEVELOPMENT AUTHORITY (TESDA) SHALL 
ESTABLISH AND MAINTAIN AN ADOPT-A-SCHOOL ONE- 
STOP SHOP WHICH SHALL SERVE AS A LOCATION TO 
ADDRESS QUERIES AND CONCERNS FROM PRIVATE 
INDIVIDUALS AND ENTITIES INTERESTED IN THE 
PROGRAM; PROVIDED, THAT DEPED, CHED AND TESDA 
SHALL, IN CONSULTATION WITH THE EARLY CHILDHOOD 
CARE AND DEVELOPMENT COUNCIL (ECCD), BUREAU OF 
INTERNAL REVENUE (BIR), BUREAU OF CUSTOMS (BOC), 
AND DEPARTMENT OF INFORMATION AND 
COMMUNICATIONS TECHNOLOGY (DICT), DEVELOP A 
STREAMLINED PROCESS FOR TAX INCENTIVES 
APPLICATION AND ESTABLISH AN INTEGRATED AND FULLY 
OPERATIONAL ONLINE PORTAL CONSISTENT WITH 
EXISTING LAWS AND GUIDELINES ON THE EASE OF DOING 
BUSINESS AND EFFICIENT GOVERNMENT SERVICE 
DELIVERY.
THE ESTABLISHMENT AND IMPLEMENTATION OF THE 
SAID ONE-STOP-SHOP SHALL INCLUDE THE FOLLOWING 
KEY COMPONENTS:
(A) 
THE ONLINE PORTAL SHALL BE DESIGNED TO 
RECEIVE QUERIES AND CONCERNS FROM PRIVATE 
INDIVIDUALS AND ENTITIES THAT ARE 
INTERESTED IN THE PROGRAM, AS WELL AS 
RECEIVE AND PROCESS APPLICATIONS FOR TAX 
INCENTIVES JOINTLY WITH THE BIR AND THE 
BOC;
(B) 
DEPED, CHED, AND TESDA, AS WELL AS THE ECCD


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COUNCIL SECRETARIAT, SHALL HAVE THE 
FOLLOWING RESPONSIBILITIES, INCLUDING BUT 
NOT LIMITED TO:
(I) 
ENGAGE STAKEHOLDERS TO PROVIDE
SUPPORT TO IDENTIFIED PRIORITY 
AREAS FOR INTERVENTION;
(II) 
ESTABLISH AN ADOPT-A-SCHOOL UNIT 
WITHIN THEIR RESPECTIVE AGENCIES 
AND REQUEST FOR THE CREATION OF 
THE APPROPRIATE PLANTILLA 
POSITIONS, EXCEPT IN THE CASE OF THE 
ECCD, AS SUCH WILL BE HANDLED BY THE 
RESPECTIVE LGU INVOLVED;
(III) ENSURE THAT PERSONNEL IN THE FIELD
UNITS ARE FAMILIAR WITH THE ADOPT- 
A-SCHOOL 
PROGRAM THROUGH
MEASURES SUCH AS BUT NOT LIMITED TO 
PERIODIC 
ORIENTATIONS AND
DEVELOPMENT OF GUIDELINES AND 
OPERATIONAL MANUALS; AND
(IV) SUBMIT QUARTERLY REPORTS ON THE 
IMPLEMENTATION OF THE ADOPT-A- 
SCHOOL PROGRAM TO THE ADOPT-A- 
SCHOOL COORDINATING COUNCIL.
(C) THE ADOPT-A-SCHOOL UNIT SHALL HAVE THE 
FOLLOWING RESPONSIBILITIES, INCLUDING BUT 
NOT LIMITED TO:
(I) 
RESPOND TO QUERIES AND CONCERNS 
FROM PRIVATE INDIVIDUALS AND 
ENTITIES INTERESTED IN THE PROGRAM;
(II) 
RECEIVE, REVIEW, AND PROCESS 
APPLICATIONS FOR TAX INCENTIVES;


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(III) PROVIDE ASSISTANCE TO ADOPTING 
INDIVIDUALS AND ENTITIES THROUGH 
PROACTIVE COORDINATION WITH THE 
BIR, BOCf AND OTHER RELEVANT 
AGENCIES;
(IV) 
CRAFT AN ADOPT-A-SCHOOL PROGRAM 
IMPLEMENTATION PLAN INCLUDING ITS 
CORRESPONDING TARGETS;
(V) 
CASCADE INFORMATION ON ADOPT-A- 
SCHOOL PROGRAM TARGETS AND 
GUIDELINES TO ALL FIELD UNITS AND 
PRIVATE SECTOR STAKEHOLDERS;
(VI) 
MONITOR AND PERIODICALLY ASSESS 
THE IMPLEMENTATION OF THE ADOPT-A- 
SCHOOL PROGRAM;
(VII) PREPARE AND SUBMIT QUARTERLY 
PERFORMANCE REPORTS TO THE ADOPT- 
A-SCHOOL COORDINATING COUNCIL; 
AND
(VIII)CONSULT WITH PRIVATE SECTOR 
STAKEHOLDERS, WHEN NECESSARY, TO 
BE ABLE TO CONTINUOUSLY IMPROVE 
THE IMPLEMENTATION OF THE ADOPT-A- 
SCHOOL PROGRAM.
(D) ALL LOCAL GOVERNMENT UNITS CONCERNED 
SHALL HAVE THE FOLLOWING RESPONSIBILITIES, 
INCLUDING BUT NOT LIMITED TO:
(I) 
ENGAGE STAKEHOLDERS TO PROVIDE 
SUPPORT FOR ECCD IN LINE WITH THE 
LGU RESPONSIBILITIES STIPULATED IN 
THE EARLY YEARS ACT;
(II) 
REVIEW AND ENTER INTO AGREEMENTS


1 
WITH ENTITIES THAT PROVIDE SUPPORT
2 
FOR ECCD PROGRAMS; AND
3 
(III) DEVELOP ADDITIONAL INCENTIVES TO
4 
PROMOTE THE SUPPORT OF THE PRIVATE
5 
SECTOR FOR ECCD.
6 
(E) THE BIR AND THE BOC SHALL HAVE THE FOLLOWING
7 
RESPONSIBILITIES, INCLUDING BUT NOT
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LIMITED TO:
9 
(I) 
ENSURE AND AID IN THE CREATION OF A
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STREAMLINED PROCESS ALLOWING FOR
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THE QUICK AND EFFICIENT RECEIPT OF
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TAX INCENTIVES FOR ALL PARTIES THAT
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ENGAGE IN THIS PROGRAM;
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(II) IMPLEMENT 
PROCEDURES AND
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COORDINATION MEASURES THAT ALLOW
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FOR THE QUICK ACCESS AND TRANSFER
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OF INFORMATION TO AND FROM ALL THE
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RELEVANT OFFICES AND AGENCIES
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INVOLVED IN THIS PROGRAM; AND
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(III) CREATE A 
SEPARATE OFFICE 
OR
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WORKING GROUP, AS NEEDED, IN ORDER
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TO FOCUS ON THE ADOPT-A-SCHOOL
23 
PROGRAM ALLOWING FOR THE TIMELY
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RESPONSE TO QUERIES AND NEEDS OF
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THE PROGRAM."
26 
Sec. 6. Section 4 (Periodic Review) of Republic Act No. 8525 is hereby
27 
renumbered as Section 5 and amended to read as follows:
28 
"Section [4] 5. Periodic review. - A review of the adoption
29 
shall be undertaken by the [locol school board of the provinceor-eity
30 
where the school] CONCERNED FIELD OFFICE WHERE THE
31 
PARTICIPATING SCHOOL is located. The standards and
32 
guidelines for the review shall be formulated by the ADOPT-A-


1 
SCHOOL Coordinating Council created under Sec. 7 hereof. The
2 
results of the review shall be taken into consideration in the
3 
assessment of the application for tax credits by the adopting
4 
INDIVIDUAL OR entity. The [school-board] CONCERNED FIELD
5 
OFFICE may, after an appropriate review, recommend to the
6 
ADOPT-A-SCHOOL Coordinating Council the termination of the
7 
adoption. The adopting INDIVIDUAL OR entity may appeal the
8 
assessment to the ADOPT-A-SCHOOL Coordinating Council, whose
9 
decision shall be final and unappealable."
10 
Sec. 7. Section 5 (Additional Deduction for Expenses Incurred for the Adoption)
11 
of Republic Act No. 8525 is hereby deleted.
12 
Sec. 8. Section 6 (Additional Incentives) of Republic Act No. 8525 is hereby
13 
deleted, and replaced with a new Section 6 to read as follows:
14 
"SECTION 6. INCENTIVES FOR ADOPTING
15 
INDIVIDUALS OR ENTITIES. - PROVISIONS OF EXISTING
16 
LAWS TO THE CONTRARY NOTWITHSTANDING, ADOPTING
17 
INDIVIDUALS OR ENTITIES SHALL ENJOY THE FOLLOWING
18 
INCENTIVES:
19 
(A) ADDITIONAL DEDUCTION FOR EXPENSES
20 
INCURRED BY THE ADOPTING INDIVIDUAL OR
21 
ENTITY. - EXPENSES INCURRED BY THE
22 
ADOPTING INDIVIDUALS OR ENTITIES FOR THE
23 
"ADOPT-A-SCHOOL PROGRAM" SHALL BE
24 
ALLOWED AN ADDITIONAL DEDUCTION
25 
EQUIVALENT TO FIFTY PERCENT (50%) OF SUCH
26 
EXPENSES FROM THEIR GROSS TAXABLE INCOME.
27 
THIS PROVISION SHALL INCLUDE, BUT NOT BE
28 
EXCLUSIVE TO:
29 
(I) ANY AND ALL SCHOLARSHIPS FOR
30 
TEACHERS AND CHILD DEVELOPMENT
31 
WORKERS;
32 
(II) ALL SCHOLARSHIPS PROVIDED AT THE
10


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TERTIARY LEVEL IN BOTH PUBLIC AND 
PRIVATE EDUCATIONAL INSTITUTIONS 
IF THE FUNDING AND SUPPORT 
INVOLVED IS FOR TECHNICAL TRAINING 
AND GRADUATE STUDIES OF 
UNDERPRIVILEGED STUDENTS AND 
THOSE WHO ARE PRODUCTS OF PUBLIC 
INSTITUTIONS;
(III) LABOR TRAINING EXPENSES INCURRED 
FOR THE SKILLS DEVELOPMENT OF 
ENTERPRISE-BASED 
TRAINEES
ENROLLED IN PUBLIC SENIOR HIGH 
SCHOOLS, 
PUBLIC 
HIGHER
EDUCATIONAL INSTITUTIONS, OR 
PUBLIC TECHNICAL AND VOCATIONAL 
INSTITUTIONS DULY COVERED BY AN 
APPRENTICESHIP AGREEMENT UNDER 
REPUBLIC ACT NO. 12063 OR THE 
ENTERPRISE-BASED EDUCATION AND 
TRAINING FRAMEWORK ACT. PROVIDED, 
THAT FOR THE ADDITIONAL DEDUCTION 
FOR ENTERPRISE-BASED TRAINING OF 
STUDENTS FROM PUBLIC EDUCATIONAL 
INSTITUTIONS, SUCH DEDUCTION SHALL 
NOT EXCEED FIVE PERCENT (5%) OF THE 
TOTAL DIRECT LABOR EXPENSES. THIS 
DOES NOT PRECLUDE THE ENTITY FROM 
AVAILING OF OTHER BENEFITS AND 
INCENTIVES AS PROVIDED FOR BY THE 
PREVIOUSLY STATED ACT.
VALUATION OF ASSISTANCE OTHER THAN
MONEY SHALL BE BASED ON THE ACQUISITION
11


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COST OF THE GOODS, SERVICES, AND REAL 
PROPERTY INVOLVED. SUCH VALUATION SHALL 
TAKE INTO CONSIDERATION THE 
DEPRECIATED VALUE OF THE GOODS AND REAL 
PROPERTY IN CASE THE SAID GOODS OR REAL 
PROPERTY INVOLVED HAVE ALREADY BEEN 
USED.
THE GOODS AND SERVICES AS 
INDICATED UNDER THIS PROVISION SHALL 
INCLUDE ALL THOSE DIRECTLY OR INDIRECTLY 
USED BY THE PARTICIPATING SCHOOL OR 
EDUCATIONAL INSTITUTION INCLUDING BUT 
NOT EXCLUSIVE TO THE DONATION OF 
CONSTRUCTION SERVICES, TRANSPORTATION, 
TECHNOLOGICAL SUPPORT, TECHNOLOGICAL 
HARDWARE AND SOFTWARE, ESSENTIAL AND 
NUTRITIONAL FOOD, AND LOGISTICAL 
SUPPORT, PROVIDED THAT SUCH ARE USED 
SPECIFICALLY FOR THE PURPOSE AND BENEFIT 
OF THE PARTICIPATING SCHOOL OR 
EDUCATIONAL INSTITUTION;
(B) 
ASSISTANCE IN THE EXPEDITION OF A VAILMENT 
OF TAX EXEMPTIONS AND CUSTOMS CLEARANCES. 
- COORDINATION SHALL BE MADE BETWEEN THE 
CONCERNED FIELD OFFICES WHEREIN THE 
SCHOOLS ARE LOCATED AND THE RELEVANT 
GOVERNMENT AGENCIES INVOLVED IN 
CERTIFYING THE TRANSFER OF GOODS AND 
SERVICES FROM THE INDIVIDUAL OR ENTITY 
DONATING TO A PARTICIPATING SCHOOL OR 
EDUCATIONAL INSTITUTION;
(C) 
ADDITIONAL DEDUCTION FOR HIRING OF PUBLIC
12


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SENIOR HIGH SCHOOL (SHS) GRADUATES. -
2 
ADOPTING INDIVIDUALS OR ENTITIES WHO HIRE
3 
SENIOR HIGH SCHOOL (SHS) GRADUATES FROM
4 
THEIR PARTNER PUBLIC SCHOOL SHALL ENJOY AN
5 
ADDITIONAL DEDUCTION EQUIVALENT TO 20%
6 
OF THE SALARIES, WAGES, AND BENEFITS PAID TO
7 
THE EMPLOYED SHS GRADUATE DURING THE
8 
ENTIRE FIRST YEAR OF EMPLOYMENT;
9 
(D) NAMING RIGHTS INCENTIVE. - IN ACCORDANCE
10 
WITH EXISTING LAWS AND SUBJECT TO THE
11 
GUIDELINES THAT SHALL BE PROVIDED IN THE
12 
IRR, THE ADOPTING INDIVIDUAL OR ENTITY
13 
SHALL BE ENTITLED TO HAVE ITS NAME
14 
EMBLAZONED BENEATH THE NAME OF THE
15 
SCHOOL AFTER WORDS INDICATING THAT THE
16 
SCHOOL IS UNDER THE "ADOPT-A-SCHOOL
17 
PROGRAM” PROVIDED HOWEVER THAT SUCH
18 
INCENTIVE CAN NO LONGER BE AVAILED OF BY
19 
THE DONOR SHOULD THEY ALREADY AVAIL OF
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ANY OR ALL OF THE ALLOWED TAX INCENTIVES;
21 
(E) ADDITIONAL INCENTIVES. - IN ACCORDANCE
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WITH EXISTING LAWS AND SUBJECT TO THE
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GUIDELINES THAT SHALL BE PROVIDED IN THE
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IRR, RELEVANT LGU SHALL BE ENCOURAGED TO
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PROVIDE FOR THEIR OWN TAX INCENTIVE
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MEASURES THAT WILL INCENTIVIZE
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INDIVIDUALS OR ENTITIES TO TAKE PART IN THIS
28 
PROGRAM AND AID IN THE GROWTH AND
29 
DEVELOPMENT OF THE EDUCATION SECTOR."
30 
Sec. 9. Section 7 of Republic Act No. 8525 is hereby amended to read as
31 
follows:
32 
"Section 7. ADOPT-A-SCHOOL Coordinating Council. - An
13


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ADOPT-A-SCHOOL Coordinating Council, hereinafter referred to as 
the Council, is hereby created to coordinate and monitor the 
implementation of this Act. IN THE INTEREST OF COHERENCE 
AND EFFICIENCY, THE COUNCIL SHALL BE A BODY DEEMED 
UNDER THE OFFICE OF THE PRESIDENT, ALONG WITH ANY 
AND ALL CABINET CLUSTERS THAT MAY BE FORMED BY THE 
PRESIDENT FOR EDUCATION PURPOSES. The Council shall be 
composed of the Secretary of [the-Popartmcnt-of-Education, Culture 
and Sports (DECS)] DEPED, as chairperson; the Chairman of [the 
Commission on Higher Education (CHED)] CHED, and the Director- 
General of [the Tcchnicol Education and Skills Development 
Authority (TESDA)] TESDA as co-chairpersons; [the chairperson of 
the-Presidential Council for Countryside Development (PCCD), and a
representative from a national federation of chambers of commerc-e
and—industry] THE EXECUTIVE DIRECTOR OF THE EARLY 
CHILDHOOD CARE AND DEVELOPMENT (ECCD) COUNCIL 
SECRETARIAT, THE SECRETARY OF THE DEPARTMENT OF 
FINANCE (DOF), THE COMMISSIONER OF THE BUREAU OF 
INTERNAL REVENUE (BIR); THE COMMISSIONER OF THE 
BUREAU OF CUSTOMS (BOC), AND A PRIVATE SECTOR 
REPRESENTATIVE FROM A REPUTABLE NON-GOVERNMENT 
ORGANIZATION ENGAGED IN THE EDUCATION SECTOR, 
WHO SHALL HAVE A TERM OF THREE (3) YEARS AND MAY 
BE REAPPOINTED FOR ANOTHER THREE (3) YEARS, to be 
appointed by the President of the Philippines, as members."
THE PRIVATE SECTOR REPRESENTATIVE SHALL BE 
APPOINTED BY THE PRESIDENT FROM A LIST OF NOMINEES 
SUBMITTED BY THEIR RESPECTIVE ORGANIZATIONS. THEY 
SHALL SERVE A MAXIMUM TERM OF SIX (6) YEARS: 
PROVIDED, HOWEVER, THAT SUCH APPOINTMENT MAY BE 
TERMINATED BY THE PRESIDENT ON THE BASIS OF THE 
WITHDRAWAL OF ENDORSEMENT OR RECOMMENDATION
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into
OF THE SECTOR THEY REPRESENT.
APPOINTMENT TO ANY VACANCY SHALL BE ONLY FOR 
THE UNEXPIRED TERM OF THE PREDECESSOR.
HEADS OF AGENCIES MAY DESIGNATE THEIR 
RESPECTIVE ALTERNATES WITH RANKS NOT LOWER THAN 
THIRD-LEVEL POSITIONS, AS PROVIDED BY THE CAREER 
EXECUTIVE SERVICE BOARD, OR ITS EQUIVALENT. ALL 
ALTERNATES SHALL BE AUTHORIZED TO DECIDE FOR OR 
ON BEHALF OF THEIR RESPECTIVE PRINCIPALS.
The Council shall meet once every three (3) months. The 
chairpersons and members shall not receive compensation but shall 
be entitled to reimbursements for reasonable expenses related to 
the Council's activities.
[The DECS, CHED and TESDA, through a mutual agrccmcnty 
sholl each make provisions for the secretariat of the Council.]
THE COUNCIL SHALL COORDINATE WITH NATIONAL 
GOVERNMENT AGENCIES (NGAS) AND EXISTING 
INTERAGENCY BODIES 
RELEVANT TO THE
IMPLEMENTATION OF THE PROVISIONS OF THIS ACT, 
INCLUDING BUT NOT LIMITED TO THE DEPARTMENT OF 
ECONOMY, PLANNING, AND DEVELOPMENT (DEPDEV) AND 
THE DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT 
(DILG)."
Sec. 10. A new Section to be denominated as Section 7-A is hereby inserted 
the Republic Act No. 8525 to read as follows:
"SECTION 7-A. CREATION OF THE ADOPT-A-SCHOOL 
COUNCIL SECRETARIA T. - TO SUPPORT THE FUNCTIONS OF 
THE ADOPT-A-SCHOOL COUNCIL, A SECRETARIAT IS 
HEREBY CREATED, INITIALLY STAFFED BY THE EXTERNAL 
PARTNERSHIPS SERVICE OF THE DEPED, SUBJECT TO 
FURTHER ADJUSTMENTS AS DECIDED UPON BY THE ADOPT- 
A-SCHOOL COUNCIL ONCE IT CONVENES."
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Sec. 11. A new Section to be denominated as Section 7-B is hereby inserted
2 
into the Republic Act No. 8525 to read as follows:
3 
"SECTION 7-B. STRUCTURE AND STAFFING PA TTERN.
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- THE ADOPT-A-SCHOOL COUNCIL IS AUTHORIZED TO
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DETERMINE THE ORGANIZATIONAL STRUCTURE AND
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STAFFING PATTERN OF ITS SECRETARIAT, AND CREATE
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SUCH UNITS AS IT MAY DEEM NECESSARY, SUBJECT TO THE
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APPROVAL OF THE DEPARTMENT OF BUDGET AND
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MANAGEMENT."
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Sec. 12. Section 8 of Republic Act No. 8525 is hereby amended to read as
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follows:
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"Section 8. IMPLEMENTING Rules and regulations. - [The
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DECS, CHED and TESDA, in consultation with the- Department of
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Finance, shall formulate the-rulcs and-rcgulations to impicment-this
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Aetr] WITHIN NINETY (90) DAYS FROM THE EFFECTIVITY OF
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THIS ACT, THE DEPED, CHED, AND TESDA, IN
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CONSULTATION WITH THE DOF, BIR, AND BOC, WITH THE
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PARTICIPATION OF THE ECCD COUNCIL SECRETARIAT,
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SHALL FORMULATE THE IMPLEMENTING RULES AND
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REGULATIONS TO IMPLEMENT THIS ACT."
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Sec. 13. A new Section to be denominated as Section 9 is hereby inserted into
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the Republic Act No. 8525 to read as follows:
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"SECTION 9. TRANSITORY PROVISIONS. - TO
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PREVENT ANY DELAY IN THE DELIVERY OF GOODS,
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SERVICES, AND REAL PROPERTY, 
THE PROVISIONS OF
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REPUBLIC ACT NO. 8525 ALSO KNOWN AS THE "ADOPT-A-
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SCHOOL ACT OF 1998" SHALL STILL APPLY TO PENDING
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AND ON-GOING TRANSACTIONS AND/OR DONATIONS BY
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ADOPTING INDIVIDUALS OR ENTITIES.
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WITHIN THE YEAR OF THE ENACTMENT OF THIS LAW,
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THE AMOUNT NECESSARY 
FOR THE 
CREATION OF
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ADDITIONAL OFFICES AND POSITIONS 
AS WELL AS
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IMPLEMENTATION OF THE ONE-STOP-SHOP SHALL BE
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CHARGED AGAINST THE CURRENT APPROPRIATIONS
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PROVIDED TO THE DEPED, CHED, TESDA, AND ECCD
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COUNCIL SECRETARIAT. THEREAFTER, SUCH AMOUNT
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NECESSARY FOR THE CONTINUED AND EFFECTIVE
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OPERATION OF THIS ACT SHALL BE INCLUDED IN THE
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GENERAL APPROPRIATIONS ACT OF THE YEARS
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FOLLOWING THE ENACTMENT OF THIS LAW."
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Sec. 14. Section 9 (Separability Clause) of Republic Act No. 8525 is hereby
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renumbered as Section 10 and amended to read as follows:
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"Section [9] 10. Separability Clause. - [In the event that] IF
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any PORTION OR provision of this Act is declared unconstitutional,
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[the validity of the-other- provisions shall not be affected by such
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declaration] THE REMAINDER OF THIS ACT OR ANY
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PROVISIONS NOT AFFECTED THEREBY SHALL REMAIN IN
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FORCE AND EFFECT."
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Sec. 15. Section 10 (Repealing Clause) of Republic Act No. 8525 is hereby
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renumbered as Section 11 and amended to read as follows:
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"Section [40] 11. Repealing Clause. - All laws, decrees,
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orders, rules and regulations, or parts thereof, inconsistent with THE
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PROVISIONS OF this Act are hereby repealed or modified
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accordingly."
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Sec. 16. Section 11 (Effectivity Clause) of Republic Act No. 8525 is hereby
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renumbered as Section 12 and amended to read as follows:
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Section [44] 12. Effectivity. -This Act shall take effect fifteen
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(15) days [after] FOLLOWING its COMPLETE publication 
in THE
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OFFICIAL GAZETTE OR IN A [two (2) national] newspaper[s] 
of
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general circulation.
Approved,
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