EIGHTEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
Third Regular Session 
)
SENATE 
S. No. 2456
E-FtLED Q-Z
November 25. 2021 1
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02:15 pm
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Introduced by SENATOR LEILA M. DE LIMA
AN ACT
EXEMPTING FROM INCOME TAXATION THE HONORARIA, 
ALLOWANCE, AND OTHER FINANCIAL BENEFITS OF PERSONS 
RENDERING SERVICE DURING AN ELECTION PERIOD, AMENDING 
FOR THE PURPOSE SECTION 32(B)(7) OF THE NATIONAL INTERNAL 
REVENUE CODE OF 1997, AS AMENDED
EXPLANATORY NOTE
Without question, poll workers play a vital role every election season. They are 
often called on to be on the frontline of the polls, serve as members of electoral 
boards and assist voters on election day. Despite the fact that election season in the 
Philippines is notorious for incidences of election-related violence and deaths, poll 
workers bravely overcome these hurdles in order to effectively carry out their 
functions and ensure the safety and sanctity of the ballot. The perils and difficulties 
that poll workers will face in the upcoming 2022 National Elections will surely be 
multiplied as it will likely be conducted amid an ongoing global pandemic.
While poll workers receive compensation in the form of honoraria and 
allowances during election season, these are subjected to income tax just like any 
other income. This hard-earned income, which in many cases is barely enough to 
cover the daily needs of these individuals, also becomes the price for their safety and 
lives.
The risks, both physical and moral, themselves justify a special treatment for 
the seasonal poll workers. Truly, the compensation that our poll workers receive is 
miniscule compared to their invaluable contribution to our democracy.
In order to allow poll workers to fully enjoy the fruits of their labor and in 
recognition of their notable and honorable service to the Filipino people, even in


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hazardous environments during election seasons, this bill seeks to exempt from 
income tax, compensation given to persons rendering service during an election 
period for national or local elections.
This measure is a counterpart of House Bill No. 9652 which passed on third 
and final reading at the House of Representatives in late August 2021.
Immediate approval of this measure is earnestly sought.
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lEILAM. DE LIMA


EIGHTEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
Third Regular Session 
)
SENATE 
S. No. 2456
E-FILED
November 25, 202<in I 
O-A T C +    ........ ■«■■■—.n ■ 
.
Introduced by SENATOR LEILA M. DE LIMA
02:15 pm
1 NfOt X
BILLS
AN ACT
EXEMPTING FROM INCOME TAXATION THE HONORARIA, 
ALLOWANCE, AND OTHER FINANCIAL BENEFITS OF PERSONS 
RENDERING SERVICE DURING AN ELECTION PERIOD, AMENDING 
FOR THE PURPOSE SECTION 32(B)(7) OF THE NATIONAL INTERNAL 
REVENUE CODE OF 1997, AS AMENDED
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
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Section 1. Section 32(B)(7) of the National Internal Revenue Code of 1997. as
2 
amended, is hereby further amended to read as follows:
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“Section 32. Gross Income. -
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(A) General Definition. - x x x
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(B) Exclusions from Gross Income. - x x x
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(1) XXX
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(7) Miscellaneous Items. -
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(a) 
X X X
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(I) 
HONORARIA, TRAVEL ALLOWANCE, AND SUCH
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OTHER BENEFITS AS MAY BE GRANTED BY THE
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COMMISSION ON ELECTIONS (COMELEC) TO
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PERSONS RENDERING ELECTION SERVICE
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PURSUANT TO SECTION 4 OF REPUBLIC ACT NO.
14 
10756, OTHERWISE KNOWN AS THE ‘ELECTION
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SERVICE REFORM ACT’


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Sec. 2. Implementing Rules and Regulations. - The Department of Finance
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(DOF) shall, in consultation with the Commission on Elections (COMELEC) and the
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Department of Education (DepEd), promulgate the necessary rules and regulations
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to implement the provisions of this Act within sixty (6o) days from its effectivity.
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Sec. 3. Separability Clause. - If any provision of this Act is declared
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unconstitutional or invalid, other parts or provisions hereof not affected shall
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continue to be in full force and effect.
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Sec. 4. Repealing Clause. - All laws, executive orders, presidential decrees,
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presidential proclamations, letters of instruction, rules and regulations or parts
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thereof which are inconsistent with the provisions of this Act are hereby repealed or
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modified accordingly.
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Sec. 5. Effectivity Clause. - This Act shall take effect fifteen (15) days following
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its publication in the Official Gazette or in a newspaper of general circulation in the
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Philippines.
Approved,