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REPUBLIC OF THE PHILIPPINES
HOUSE OF REPRESENTATIVES
Quezon City

EIGHTEENTH CONGRESS
First Regular Session

2252

House Bill No.

Introduced by MAGDALO Party-List Representative
HON. MANUEL DG. CABOCHAN IIT

EXPLANATORY NOTE

This bill seeks to recognize the vital contributions to the society of the 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 schoo! 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 and 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 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.

MANUEL DG. CABOCHAN IIL
Representative
Magdalo Para sa Pilipino Party-List



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REPUBLIC OF THE PHILIPPINES
HOUSE OF REPRESENTATIVES
Quezon City

EIGHTEENTH CONGRESS
First Regular Session

House Bill No. 2252

Introduced by MAGDALO Party-List Representative
HON. MANUEL DG. CABOCHAN III

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 AMENDED BY REPUBLIC ACT NO. 9504
AND FOR OTHER PURPOSES

Be it enacted by the Senate and 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. — xxx

xxx

Provided, That minimum wage earners as defined in Section 22 (HH) of this Code,
PUBLIC SCHOOL TEACHERS, HEALTH WORKERS, POLICE AND
MILITARY UNIFORMED PERSONNEL 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”

SEC. 2. Implementing Rules and Regulations. — The Department of Finance shall
promulgate the necessary rules and regulations for the proper implementation of this Act.

SEC, 3, Effectivity Clause — This Act shall take effect fifteen (15) days after its
publication in at least two (2) newspaper of general circulation.

Approved,