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Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City
NINETEENTH CONGRESS
First Regular Session
HOUSEBILLNo.    7720
S-          +'ECEIVED
Introduced by:  Hon.  Keith  Micah "Atty.  Mike"  D.L.  Tan
AN ACT
INSTITUTIONALIZING THE GRANT OF A TEACHING SUPPLIES ALLOWANCE
FOR PUBLIC SCHOOL TEACHERS AND APPROPRIATING FUNDS THEREFOR
EXPLANATORY NOTE
Article  11,  Section  17 of the  1987 Constitution  provides that:  "The State shall give
priority   to   education,   science   and   technology,   arts,   culture,   and   sports   to   foster
patriotism   and   nationalism,   accelerate   social   progress,   and   promote   total   human
liberation and development."
Likewise,  Article XIV,  Section  5  [5]  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 fulfillment."
The  present plight of our poor teachers,  however,  betrays the  best  intentions of
the Constitution.
At  present,  the  amount  of the  yearly  allowance  for  our  public  school  teachers,
which  is  formerly  known  as  'chalk  allowance',  would  depend  on  what  is  stated  jn  the
provisions of the National  Budget. This lack of institutionalization has become a problem
because  if the  provisions  are  inconsistent  across  each  Fiscal  Year,  then  the  amounts
allocated for our teachers will also be inconsistent.
This inconsistency is what this bill seeks to rectify.  Under this proposed  measure,
the  yearly  allowance to  be given  to teachers  in  public education  shall  be  set at Seven
thousand  five  hundred  pesos  (P7,500.00)  per teacher for School Year 2023-2024;  and
Ten   thousand   pesos   (P10,000.00)   per   teacher   for   School   Year   2024-2025   and
thereafter.
Through  this  initiative,  teachers  will  be  unburdened  of having  to  spend  for their
own  supplies.  In  doing  so,  they can  continue to focus  on  providing  quality education  to
all our learners.
Hence, approval of this bill is earnestly sought.
Keith
icah "Arty. Mike" D.L. Tan
4th  District,  Quezon


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City
NINETEENTH CONGRESS
First Regular Session
HOUSE BILL No.  772 0
Introduced by:  Hon.  Keith  Micah "Arty.  Mike" D.L. Tan
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  the  House  of  Representatives  of the  Philippines  in
Congress assembled:
SECTION  1.  Short  77.i/e.  -This Act shall  be  known  as the  "Tulong  sa  Pagtuturo
Act'.
SEC.  2.  Dec/arafi.on of Po/t.cy.  - lt 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.
It is also the policy of the State to give the highest budgetary priority to education
and ensure that the teaching  profession will attract and  retain the best available talents
through adequate remuneration and other means of job satisfaction and fulfillment.
SEC.  3.  Coverage.  -The grant of the cash allowance authorized  in this Act shall
cover  all   public  school   teachers   engaged   in   teaching   basic  education   curriculum,
consistent  with  the  learning   modalities  recognized   by  the  Department  of  Education
(DepEd).
SEC.  4.   reacht.ng  Sapp/t.es  A//owance.   -  All  public  school  teachers  shall  be
granted   a  Teaching   Supplies  Allowance  for  the   purchase  of  tangible  or  intangible
teaching   supplies  and   materials  and  for  the   implementation   or  conduct  of  various
learning  delivery  modalities  (LDMs)  in  the  amount  of  Seven  thousand  five  hundred
pesos  (P7,500.00)  per teacher for  School  Year  2023-2024;  and  Ten  thousand  pesos
(P10,000.00) per teacher for School Year 2024-2025 and thereafter:  Provided, That the
Teaching  Supplies AIlowance shall be automatically adj.usted to its present value every
three  (3)  years  to  account for the  changing  prices  of teaching  supplies  and  materials
and the implementation or conduct of various LDMs.
These additional  benefits shall  not be subject to  income tax:  Provided,  That the
total amount of benefits received by the covered personnel concerned does not exceed
the   threshold   provided   under   Section   32(a),   Chapter  Vl   of  the   National   Internal
Revenue Code of the Philippines, as amended.
SEC.  5.  Func/i.ng.  -  The  amount  necessary  for  the  grant  of Teaching  Supplies
Allowance per teacher for every school year shall be charged against the appropriations
of the DepEd under the General Appropriations Act (GAA).
SEC.  6.  Separab/.//.fy C/ause.  -  lf any part,  section,  or provision of this Act is held
invalid or unconstitutional,  other provisions not affected thereby shall remain  in full force
and effect.


SEC.  7.  f3epea/i.ng  C/ause.  - All  laws,  decrees,  orders,  rules  and  regulations  or
parts thereof inconsistent with this Act are hereby repealed or amended accordingly.
SEC.   8.   Effec£/.v/.fy.   -  This  Act  shall   take   effect  fifteen   (15)   days   after   its
publication in the Official Gazette or in a newspaper of general circulation.
Approved,