NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE
22
S. No.
BILLS
INDEX
Introduced by SENATOR RAMON BONG REVILLA, JR.
AN ACT
INSTITUTIONALIZING THE GRANT OF A TEACHING SUPPLIES ALLOWANCE 
FOR PUBLIC SCHOOL TEACHERS AND APPROPRIATING FUNDS THEREFOR
EXPLANATORY NOTE
Article XIV, Section 2 (1) of the 1987 Constitution provides that, "The State 
shall establish, maintain, and support a complete, adequate, and integrated system of 
education relevant to the needs of the people and society." Further, Section 5 (5) of 
the same Article states that, "The State shall assign the highest budgetary priority to 
education and ensure that teaching will attract and retain its rightful share of the best 
available talents through adequate remuneration and other means of job satisfaction 
and fulfilment."
There are many issues confronting our educational system, particularly the 
public school teachers. The concerns about the increase in their salaries, insurance 
and other benefits, the teacher-student ratio, workload, and professional development 
needs a comprehensive approach to be able to fully maximize their potentials and 
contributions to provide quality education to our youth.
One basic necessity that needs immediate attention, however, is the provision 
of budget for classroom supplies. The Department of Education (DepEd) allocates an 
annual allowance for the public school teachers called "Cash Allowance to Teachers", 
often referred to as "chalk allowance". It is an amount given for the purchase of


chalk, erasers, pens, papers, and other classroom supplies that they need to aid them 
in teaching. The said chalk allowance Is provided under the annual General 
Appropriations Act, which is subject to increase or decrease depending on the proposal 
and approval of the legislators and the President.
In 2011, it amounted to P700 per teacher per school year and was increased 
to P1,000 in 2012. When the Duterte administration assumed office in 2016, the said 
allowance amounted to PI,500.00 which steadily increased to P2,500 in 2017 and 
P3,500.00 in 2018. It was proposed to be increased to P5,000 in 2019 but such 
proposal was not granted. In 2021, P5,000.00 was appropriated for the said allowance 
and its coverage included internet subscription and other communications expenses, 
and the annual medical examination. The same amount and coverage was retained 
under the 2022 General Appropriations Act.
This measure aims to provide a specific legislation for the allocation of chalk 
allowance, which shall be called "Teaching Supplies Allowance". Initially, it proposes 
P5,000.00 per teacher per year, but provides for a periodic review for necessary 
increases in the succeeding years.
This measure was approved by the Senate on Third Reading consistently In the 
17th and 18th Congress.
In this light, the immediate passage of this bill is highly recommended.
RAMOIf BONG REVILLA, JR.


NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
SENATE
22
lull
BY;
u ^
Jin«».
bills W index
S. No.
Introduced by SENATOR RAMON BONG RE VILLA. JR.
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 Phiiippines 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.
Sec. 3. Teaching Supplies Allowance. — A Teaching Supplies Allowance for the 
purchase of teaching supplies and materials, tangible or Intangible, for the 
implementation or conduct of various learning delivery modalities (LDMs) in the 
amount of Five thousand pesos (P5,000.00) per teacher for the school year 2022-2023 
and 2023-2024; Seven thousand five hundred pesos (P7,500.00) per teacher for the 
school year 2024-2025; and Ten thousand pesos (P10,000.00) per teacher for the 
school year 2025-2026, and thereafter are hereby authorized: Provided, That this 
allowance shall be exempt from income tax.
Sec. 4. Coverage.-"Ihe grant of the cash allowance authorized in this Act shall 
cover teachers who are engaged in teaching public basic education, consistent with 
the learning modalities recognized by the Department of Education (DepEd).


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Sec. 5. Funding. — The amount necessary for the grant of Teaching Supplies
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Allowance per teacher per school year authorized under this Act shall be charged
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against the appropriations of the DepEd under the General Appropriations Act (GAA).
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Sec. 6. Periodic Review for Increases. — The Secretary of Education is hereby
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mandated to conduct a periodic review of the Teaching Supplies Allowance, taking
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into account the current prices of teaching supplies and materials, and, if warranted,
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recommend the necessary increase in the amount of the allowance.
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Sec. 7. 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. 8. Repeaiing Clause. - 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. 9. Effectivity. — This Act shall take effect fifteen (15) days after its
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publication in the Official Gazette or in two (2) newspapers of general circulation.
Approved,.