NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES )
First Regular Session 
)
USfficp of 101' 
' -Ur
72 JUL 12 A11 :00
SENATE
Introduced by Senator Maria Lourdes Nancy S. Binay
AN ACT GRANTING TAX INCENTIVES TO EMPLOYERS THAT HIRE 
ALTERNATIVE LEARNING SfSTEM LEARNERS AND GRADUATES, 
APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES
EXPLANATORY NOTE
Republic Act No. 9155 or the Governance of Basic Education Act of 2001 has 
established the Alternative Learning System (ALS) as a means to provide out-of-school 
children, youth and adults alike, with basic education. The ALS is envisioned to be a 
parallel learning system in the Philippines that provides a practical option to the 
existing formal instruction. Implemented through the Department of Education's 
Bureau of Alternative Learning System (BALS), ALS includes both the non-formal and 
informal sources of knowledge and skills.
In 2020, Republic Act No. 11510 or the Alternative Learning System Act was 
passed to provide out-of-school children In special cases and adults with opportunities 
to improve their knowledge, values, life skills, and readiness for higher education, 
work or self-employment through a system of nonformal or indigenous education, or 
both which are tailored to respond to their learning needs and life circumstances.
As a flexible, free education program of the government, ALS will benefit many 
who cannot afford formal schooling, including those whose adult life responsibilities 
have given them tighter schedules and opportunities for education. Statistics from 
BALS indicate, for instance, participation of learners who are maids, fishermen, 
babysitters and salesladies, even a boxer-Congressman, for that matter.
Given the laudable objectives of ALS, and in order to hearten greater 
participation of the population in the ALS and ensure access to jobs of ALS learners, 
this Act extends tax incentives to employers who hire ALS learners and graduates from 
all over the country.
In view of the foregoing, the passage of this bill is earnestly sought.
MARIA LOURDES NANCY S. BINAY


NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES )
First Regular Session 
)
I 
I 1 iv< 1 ii
:/'/‘©‘ncp of iiif ft: ■
72 JUL 12 All :00
Introduced by Senator Maria Lourdes Nancy S. Binay
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AN ACT GRANTING TAX INCENTIVES TO EMPLOYERS THAT HIRE 
ALTERNATIVE LEARNING SYSTEM LEARNERS AND GRADUATES, 
APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Phiiippines in 
Congress assembied:
SECnON 1. Short Title. - This Act shall be known as the "Alternative Learning 
System Learners and Graduates Incentives Act.
SEC. 2. Declaration of Policy. - It is hereby declared the policy of the State to 
encourage initiatives and adopt measures to protect and promote the right of all 
citizens to quality basic education across all ages, and it shall endeavor to improve 
work opportunities and widen access to employment.
SEC. 3. Definition of Terms. - For purposes of this Act, the term:
(a) 
"Alternative Learning System" refers to the parallel learning system 
implemented by the Department of Education under Republic Act No. 
9155 or the Governance of Basic Education Act of 2001 and Republic Act 
No. Republic Act No. 11510 or the Alternative Learning System Act, 
providing a viable alternative to the existing formal education instruction.
(b) 
"ALS Learner"refers to any Individual seeking basic literacy skills and 
functional life skills or support services for the Improvement of the 
quality of his/her life whose participation In the Alternative Learning 
System has been certified by the Department of Education.
(c) 
"ALS Graduate"refers to any individual who has completed the program 
of the Alternative Learning System and obtained a diploma therefrom.
SEC. 4. Deductions from Taxable Income. - As an incentive to employers, 
whether corporate or otherwise, to: i) allow their current employees to participate in 
the Alternative Learning System; or il) hire and employ ALS Learners and ALS 
Graduates, a deduction from the computation of taxable income equivalent to ten


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percent (10%) of the ALS Learners and ALS Graduates' gross salaries; Provided, 
however, that the tax deductions shall not exceed ten (10%) of the employer's taxable 
income; Provided, further, that the tax deduction under this section shall be evidenced 
by such documents as may be issued by the Department of Education, evidencing the 
participation in or completion of the Alternative Learning System of the said ALS 
Learners and ALS Graduates.
SEC. 5. Implementing Rules and Regulations. - The departments and agencies 
charged with the carrying out the provisions of this Act shall within sixty (60) days 
after the effectivity of this Act, formulate the necessary rules and regulations for Its 
effective Implementation.
SEC. 6. Repealing Clause. - All laws, decrees, executive orders, proclamations, 
rules and regulations and other issuance of parts thereof, inconsistent with the 
provisions of this Act are hereby repealed or modified accordingly.
SEC. 7. Separability Clause. - If, for any reason, any section or provision of this 
Act is held unconstitutional or invalid, the ot^ier sections or provisions hereof shall not 
be affected thereby.
SEC. 8. Effectivity Clause. - This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or two (2) newspapers of general circulation.
Approved,