Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

SIXTEENTH CONGRESS

First Regular Session

House Bill No. _3 824

Introduced by Representative Tobias “Toby” M. Tiangco

This bill seeks to recognize the vital contributions to the society of Filipino
public school teachers, health workers, police and military uniformed personnel by
granting them exemption from the payment of their income tax.

This representation finds Filipino public school teachers, health workers,
police and military uniformed personnel to be equally deserving of the exemption
given to minimum wage earners considering the crucial role they play in the
country's development.

Filipino public school teachers, contribute to the development of the country
by shaping the youth towards becoming productive and responsible members of
society. By giving the public school teachers exemption to income taxation, this
measure seeks to encourage more Filipinos to enter the public school teaching
profession in light of the perennial problem of shortage of public school teachers
nationwide.

The granting of tax exemption to our health workers will definitely encourage
them to further serve our community, especially those people who are residing in the
remote areas that badly need medical attention from the government.

This bill likewise seeks to increase the take home pay of the members of the
country’s police force in the hope of lowering the crime rates nationwide and curbing
the perceived corruption in the institution.

Finally, the proposed measure seeks to boost the morale of the military
uniformed personnel to motivate them in performing their duty of defending the
country from internal and external threats,

The foregone revenue in granting the proposed income tax exemption to the
Filipino public school teachers, health workers, police and military uniformed
personnel is a small price to pay for the invaluable service they render to the nation

The passage of this bill is earnestly sought.

TOBIAS “TOBY” M. TIANGCO


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

SIXTEENTH CONGRESS
First Regular Session

3824

House Bill No.

Introduced by Representative Tobias “Toby” M. Tiangco

AN ACT
PROVIDING FOR EXEMPTION FROM INCOME TAX TO PUBLIC SCHOOL
TEACHERS, HEALTH WORKERS, POLICE AND MILITARY UNIFORMED
PERSONNEL, AMENDING FURTHER SECTION 24 (A) (2) OF THE NATIONAL
INTERNAL REVENUE CODE OF 1997 AS AMENDED BY REPUBLIC ACT NO.
9504 AND FOR OTHER PURPOSES

Be it enacted by the Senate and the House of Representatives of the Philippines in
Congress assembled:

SECTION 1. Section 24 (A) (2) of the National Internal Revenue Code of 1997, as
amended by Republic Act No. 9504 is hereby further amended to be read as follows:

“(2) Rates of Tax on Taxable Income of Individuals. — x x x
XXX

Provided, That minimum wage earers as defined in Section 22 (HH)
of this Code, PUBLIC SCHOOL TEACHERS, HEALTH WORKERS,
POLICE AND MILITARY UNIFORMED PERSONNEL shall be exempt
from the payment of income tax on their taxable income: Provided,
further, That the holiday pay, overtime pay, night shift differential pay
and hazard pay received by such minimum wage earners shall likewise
be exempt from income tax.”

SECTION 3. Implementing Rules and Regulations. - The Department of
Finance shall promulgate the necessary rules and regulations for the proper
implementation of this Act.

SECTION 4. Effectivity Clause ~ This Act shall take effect fifteen (15) days
after its publication in at least two (2) newspapers of general circulation.

Approved.