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THIRTEENTH CONGRESS OF THE REPUBLI 
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OF THE PHILIPPINE 
1 
First Regular Session 
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s. No. 
Introduced by Senator S. 
EXPLANATORY NOTE 
The Philippine Constitution exhorts the State “to protect and promote the 
right of all citizens to quality education”. 
Teachers are the State’s primary agents in the education of our children. 
The State’s commitment to education should ensure that teachers, especially in 
the country’s public school system are adequately equipped for their jobs. 
This bill proposes the granting of double deduction from the taxable income 
of public school teachers of an amount not to exceed P20,000, which is equal to 
two times the amount spent for tuition fee expenses in graduate school. 
This measure will encourage public school teachers to pursue continuing 
education to make them more effective for the job of preparing our school children 
for the challenge of good citizenship in their adult lives. 
In view of the foregoing] early passage of this bill is earnestly requested. 
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/% 
ERGIO OSMENA 111 
Senator 


THIRTEENTH CONGRESS OF THE REPUBLI 
1 
OF THE PHILIPPINES 
1 
, 
.\ 
First Regular Session 
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S E N A T  
S. No. 
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Introduced by Senator S. 
AN ACT 
GRANTING A 
DOUBLE DEDUCTION FOR TUITION FEE EXPENSES 
INCURRED BY PUBLIC SCHOOL TEACHERS ENROLLED IN GRADUATE 
SCHOOL AMENDING FOR THIS PURPOSE SECTION 29, PARAGRAPH (A) OF 
COMMONWEALTH 
ACT 
NUMBERED 
FOUR 
HUNDRED 
SIXTY 
SIX, 
OTHERWISE KNOWN AS THE “NATIONAL INTERNAL REVENUE CQDE, AND 
FOROTHERPURPOSES 
Be it enacted by the Senate and the House of Representatives of the Republic of 
the Philippines in Congress assembled: 
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SECTION 1. Section 34, Chapter VI1 of Republic Act numbered eight 
thousand four hundred and twenty four, otherwise known as the Tax Reform 
Act of 1997, is hereby amended to read as follows: 
“Section 34. Deductions from Gross Income. - Except for 
’ taxpayers earning compensation income arising from personal 
service rendered under an employer-employee relationship where no 
deductions shall be allowed under this Section other than under 
Subsections (M) and (N) hereof. 
In computing taxable income 
subject to income tax under Sections 24 (A); 25(A);. 26, 27 (A), (b) . 
and (C); 
and 28(A) (I), there shall be allowed the following 
deductions from gross income:” 
xxx 
(N) TUITION FEE EXPENSE. - A PROFESSIONAL PUBLIC 
SCHOOL TEACHER SHALL FURTHER BE ALLOWED A DEDUCTION 


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EQUAL TO TWO TIMES THE AMOUNT SPENT, BUT IN NO CASE TO 
EXCEED TWENTY THOUSAND PESOS (P20,000), 
FOR HIS/HER 
TUITION FEE EXPENSES IN GRADUATE SCHOO. 
SEC. 2. Coverage. - The grant of government scholarship in the 
form of double deduction shall be applied only in the post graduate level, 
both in masters and in doctoral studies, but may be pursued in any field of 
specialization. 
Sec. 3. Quabfjcatjons. - In order to qualify for the scholarship 
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program, the applicant must be: 
(a) a citizen of the Philippines; 
(b) At least twenty three (23) years old; 
(c) A graduate of a school, college or university recognized by the 
government; 
(d) Is a duly registered professional public school teacher, and a 
holder of a valid certificate of registration and a valid professional 
license issued by the Board for Professional Teachers of the 
Professional Regulation commission (PRC), as prescribed in 
Republic 
Act 
No. 
7866 
or 
the 
Philippine 
Teachers 
Professionalization Act of 1994. 
(e) At least two (2) years in service. 
Sec. 4. 
Place of Study in the Country. - 
The recipient of the 
scholarship privileges under this Act shall be required to pursue their 
graduate degree program at any academic training institutions duly 
accredited by the Department of Education Culture and Sports (DECS) and 
in private schools accredited by the Federation of Accrediting Agencies in 
the Philippines (FAAP). 
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Sec. 5. Sewice Obligation. - Immediately upon completion of a 
MA/MS/Ph.D., a scholar shall serve the country on full-time basis only along 
his/her field of training for a minimum period equivalent to the length of time 
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a scholar enjoyed the scholarship by teaching to hidher province or 
municipality. 
Sec. 6. Separability Clause. If any section or provision of this Act 
shall be declared unconstitutional or invalid, the other sections or provisions 
not affected thereby shall remain in full force and effect 
SEC. 7. Repealing Clause. - All laws, decrees, orders, rules and 
regulations and other issuances inconsistent with the provisions of this Act 
are deemed modified, revoked or repealed accordingly. 
SEC. 8. Effectivity. This Act shall take effect fifteen (15) days after 
its publication in two (2) leading newspapers of national circulation. 
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Approved,