NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
"’I'7
23 mar “7 All -02
SENATE 
S.B. No. 1964 
(In substitution of Senate Bill Nos. 22, 94, 677, 1045, 1729, and 1831)
RECEIVED B’
Prepared and submitted jointly by the Committees on Civil Service, Government 
Reorganization and Professional Regulation; Basic Education; Ways and Means; and Finance 
with Senators Revilla, Jr., Padilla, Angara, Go, Ejercito Estrada, Villanueva, Villar (M.), Dela
Rosa and Gatchalian as authors
AN ACT
INSTITUTIONALIZING THE GRANT OF A TEACHING SUPPLIES ALLOWANCE 
FOR PUBLIC SCHOOL TEACHERS AND APPROPRIATING FUNDS THEREFOR
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
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Section 1. Short Tide. —This Act shall be known as the "Kabaiikatsa Pagtuturo
Act'.
Sec. 2. Declaration of Policy. — It is hereby declared to be the policy of the 
State to promote and improve the economic status of teachers and assist them in 
providing quality education to their students.
It is also the policy of the State to give the highest budgetary priority to 
education and ensure that the teaching profession will attract and retain the best 
available talents through adequate remuneration and other means of job satisfaction 
and fulfillment.
Sec. 3. Coverage. — The grant of the cash allowance authorized in this Act 
shall cover all public school teachers engaged in teaching basic education curriculum, 
consistent with the learning modalities recognized by the Department of Education 
(DepEd).
Sec. 4. Teaching Supplies Allowance. — All public school teachers shall be 
granted a Teaching Supplies Allowance for the purchase of tangible or intangible


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teaching supplies and materials and for the implementation or conduct of various
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learning delivery modalities (LDMs) in the amount of Seven thousand five hundred
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pesos (P7,500.00) per teacher for School Year 2023-2024; and Ten thousand pesos
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(P10,000.00) per teacher for School Year 2024-2025 and thereafter: Provided, That
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the Teaching Supplies Allowance shall be automatically adjusted to its present value
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every three (3) years to account for the changing prices of teaching supplies and
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materials and the implementation or conduct of various LDMs.
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These additional benefits shall not be subject to income tax: Provided, That the
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total amount of benefits received by the covered personnel concerned does not exceed
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the threshold provided under Section 32(B), Chapter VI of the National Internal
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Revenue Code of the Philippines, as amended.
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Sec. 5. Funding. — The amount necessary for the grant of Teaching Supplies
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Allowance per teacher for every school year shall be charged against the
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appropriations of the DepEd under the General Appropriations Act (GAA).
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Sec. 6. Separabiiity Ciause. — If any part, section, or provision of this Act is
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held invalid or unconstitutional, other provisions not affected thereby shall remain in
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full force and effect.
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Sec. 7. Repeaiing Ciause. — All laws, decrees, orders, rules and regulations or
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parts thereof inconsistent with this Act are hereby repealed or amended accordingly.
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Sec. 8. Effectivity. — This Act shall take effect fifteen (15) days after its
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publication in the Officiai Gazette or in a newspaper of general circulation.
Approved,