HOUSE OF REPRESENTATIVES:

Republic of the Philippines RECEIVED
HOUSE OF REPRESENTATIVES] pare. vy ones
Quezon City, Metro Manila the. EE
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SEVENTEENTH CONGRESS
First Regular Session
- REOISTRATION UNIT
ay 7
HOUSE BILLNO. 937 BILLS AND INDEX SERVICE

INTRODUCED BY REPRESENTATIVE TOBIAS “TOBY” M. TIANGCO

EXPLANATORY NOTE

This bill seeks to recognize the vital contributions to the society of
Filipino public school teachers, health workers, police and military
uniformed personnel by granting them exemption from the payment of
their income tax.

This representation finds Filipino public school teachers, health
workers, police and military uniformed personnel to be equally deserving
of the exemption given to minimum wage earners considering the crucial
role they play in the country’s development.

Filipino public school teachers, contribute to the development of the
country by shaping the youth towards becoming productive and
responsible members of society. By giving the public school teachers
exemption to income taxation, this measure seeks to encourage more
Filipinos to enter the public school teaching profession in light of the
perennial problem of shortage of public school teachers nationwide.

The granting of tax exemption to our health workers will definitely
encourage them to further serve our community, especially those people
who are residing in the remote areas that badly need medical attention
from the government.

This bill likewise seeks to increase the take home pay of the
members of the country’s police force in the hope of lowering the crime
rates nationwide and curbing the perceived corruption in the institution.

Finally, the proposed measure seeks to boost the morale of the
military uniformed personnel to motivate them in performing their duty of
defending the country from internal and external threats.



The foregone revenue in granting the proposed income tax
exemption to the Filipino public school teachers, health workers, police
and military uniformed personnel is a small price to pay for the invaluable
service they render to the nation.

The passage of this bill is earnestly sought.

TOBIAS “TOBY” M. TIANGCO


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

SEVENTEENTH CONGRESS
First Regular Session
Any

HOUSE BILL NO._”? ‘_

INTRODUCED BY REPRESENTATIVE TOBIAS “TOBY” M. TIANGCO

AN ACT

PROVIDING FOR EXEMPTION FROM INCOME TAX TO PUBLIC SCHOOL

TEACHERS, HEALTH WORKERS, POLICE AND MILITARY UNIFORMED
PERSONNEL, AMENDING FURTHER SECTION 24 {A} {2} OF THE

NATIONAL INTERNAL REVENUE CODE OF 1997 AS A

REPUBLIC ACT NO. 9504 AND FOR OTHER PURPOSES

Be it enacted by the Senate and the House of Representatives of the
Philippines in Congress assembled:

SECTION 1. Section 24 (A) (2) of the National Internal Revenue Code of
1997, as amended by Republic Act No. 9504 is hereby further amended to
be read as follows:

“(2) Rates of Tax on Taxable Income of Individuals. - x x x
XXX

Provided, That minimum wage earners as defined in Section
22 (HH) of this Code, PUBLIC SCHOOL TEACHERS, HEALTH

shall be exempt from the payment of income tax on their
taxable income: Provided, further, That the holiday pay,
overtime pay, night shift differential pay and hazard pay
received by such minimum wage earners shall likewise be
! exempt from income tax.”

1 SECTION 3. Implementing Rules and Regulations. - The
Department of Finance shall promulgate the necessary rules and
regulations for the proper implementation of this Act.


SECTION 4. Effectivity- This Act shall take effect fifteen (15) days
after its complete publication in at least two (2) newspapers of general
circulation.

Approved,