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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ____ 
Introduced by CIBAC Party-List Representative 
HON. EDUARDO “BRO. EDDIE” C. VILLANUEVA 
AN ACT  
INSTITUTIONALIZING THE GRANT OF A TEACHING SUPPLIES 
ALLOWANCE FOR PUBLIC BASIC EDUCATION TEACHERS AND 
APPROPRIATING FUNDS THEREFOR  
EXPLANATORY NOTE 
Republic Act No. 4670, otherwise known as the Magna Carta for 
Public School Teachers, mandates that the salaries of public school 
teachers “shall be such as to insure teachers a reasonable standard of life 
for themselves and their families.” 
However, the salaries of public school teachers remain inadequate 
given the volume of work and responsibility entrusted to them. In addition, 
despite the increasing cost of living, the living and working conditions of 
teachers remain the same, if not worse, especially with the unprecedented 
global and domestic inflation, the rising fuel prices and the over-all global 
economic downturn brought about by the COVID-19 pandemic. This dire 
situation makes it unattractive for the brightest graduates to take on a 
public school education career. Meanwhile, seasoned educators choose 
to leave their teaching profession in search of greener pastures in other 
industries or even abroad. To illustrate, the salary of an entry level public 
October 25, 2022
8:30 am
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school teacher in 2022 is only Php25,439,1 an amount which is barely 
enough to sustain an average Filipino family size of four.  
Aside from spending for their personal and family needs, teachers 
are often constrained to shell out personal funds for the materials they use 
in teaching. To give teachers a lifeline, this bill seeks to institutionalize the 
grant of a Teaching Supplies Allowance for public school teachers. 
It is high time that our public school teachers are given priority 
attention as key contributors to the development of Filipino youth. This 
increase in allowance hopes to ease the economic burden on public 
school teachers, boost their morale, and continue to motivate them to 
work harder in molding the next generation of Filipino leaders. 
In view of the foregoing, the passage of this bill is earnestly sought. 
HON. EDUARDO “BRO. EDDIE” C. VILLANUEVA 
1  “Heads 
up! 
DepEd 
confirms 
salary 
increases 
of 
teachers 
until 
2023.” 
May 
6, 
2021. 
Retrieved 
from 
https://mb.com.ph/2021/05/06/heads-up-deped-confirms-salary-increases-of-teachers-until-2023/ ( date last accessed: July 31, 
2022). 


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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ____ 
Introduced by CIBAC Party-List Representative 
HON. EDUARDO “BRO. EDDIE” C. VILLANUEVA 
AN ACT  
INSTITUTIONALIZING THE GRANT OF A TEACHING SUPPLIES 
ALLOWANCE FOR PUBLIC BASIC EDUCATION TEACHERS AND 
APPROPRIATING FUNDS THEREFOR  
Be it enacted by the Senate and House of Representatives of the 
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Philippines in Congress assembled: 
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SECTION 1. Short Title. – This Act shall be known as the “Teaching 
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Supplies Allowance for Public Basic Education Teachers Act.” 
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SEC. 2. Declaration of Policy. – It is the policy of the State to 
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protect and promote the right of all citizens to quality education at all levels, 
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and to take appropriate steps to make such education accessible to all. It 
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is also the policy of the State to give the highest budgetary priority to 
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education and ensure that the teaching profession will attract and retain 
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best available talents through adequate remuneration and other means of 
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job satisfaction and fulfillment. 
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SEC. 3. Coverage. – The benefits under this Act shall apply to all 
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teaching personnel in basic education, including alternative learning 
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system, regardless of employment status.   
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SEC. 4. Additional Support. – The covered personnel shall be 
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entitled to the following teaching allowance for the purchase of teaching 
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supplies and materials, whether tangible or intangible for the 
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implementation or conduct of various learning delivery modalities: 
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Year of Implementation         Amount 
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Year 1 
 
 
 
P5,000.00 
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Year 2 
 
 
 
P7,000.00 
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Year 3 onwards  
 
P10,000.00 
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Provided, That the foregoing amounts shall be adjusted every three (3) 
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years to account for inflation and the prices of teaching supplies and 
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materials 
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These additional benefits shall not be taxable, unless the total 
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amount of benefits received by the covered personnel exceeds the 
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threshold provided under Section 32(B), Chapter VI of the National 
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Internal Revenue Code of the Philippines.  
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SEC. 5.  Appropriation. – The amount necessary to carry out the 
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initial implementation of this Act shall be sourced from the current budget 
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of the Department of Education. Thereafter, the amount shall be included 
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in the annual General Appropriations Act. 
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SEC. 6. Implementing Rules and Regulations. – Within ninety 
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(90) days from the effectivity of this Act, the Department of Education, in 
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coordination with the Department of Budget and Management and other 
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relevant stakeholders, shall promulgate the necessary rules and 
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regulations for the effective implementation of this Act. 
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SEC. 7. Separability Clause. – Any portion or provision of this Act 
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that is declared unconstitutional or invalid shall not have the effect of 
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nullifying other portions or provisions hereof as long as such remaining 
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portions can still subsist and be given effect in their entirety. 
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SEC. 8. Repealing Clause. – All laws, ordinances, decrees, 
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executive orders, rules and regulations, other issuances or parts thereof, 
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which are inconsistent with this Act are hereby repealed or modified 
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accordingly. 
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SEC. 9. Effectivity. – This Act shall take effect fifteen (15) days from 
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its publication in the Official Gazette or in at least two (2) newspapers of 
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general circulation. 
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Approved, 
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