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Republic of the Bhilippines 10 SEP 2025
House of Representatives 6 TIME 3 ipupM.
Quejon City, Metro Manila <<, BY techy
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Twentieth Congress

First Regular Session

House Bill No. 4503

Introduced by

HON. REPRESENTATIVE LAARNI LAVIN ROQUE
4™ DISTRICT, BUKIDNON

EXPLANATORY NOTE

The responsibility given to teachers and other ‘qualified persons’ during
election is quite extraordinary but risky, ensuring that democracy is alive in the
country where violence and machinations by parties of interest often accompany
the electoral exercise. While it is not part of their core duties as teachers, they
serve as the backbone of electoral processes in the country performing as election
officers during elections in the country.

Under Republic Act No. 10756, or the ‘Election Service Reform Act’, the
Chairpersons of Electoral Boards are each entitled to receive P6,000. Members of
electoral boards receive P5,000 each, Department of Education Supervisor Officials
(DESO) receive P4,000 each, while support staff receive P2,000 each, subject to
review by the Commission on Elections (COMELEC) in consultation with the
Department of Education (DepEd) every three (3) years since the effectivity of the
law.

At present, the honorarium for Filipinos with election duty, whether or not
teachers, depends on their role:

+ Chair of the Electoral Board (EB)/Special Electoral Board (SEB) ~ P12,000

* Members of the EB/SEB - P11,000

+ Support staff of the EB/SEB, separate voting room for indigenous people, and
priority polling places ~ P8,000


* Department of Education (DepEd) supervising official (DESO) ~ P11,000
* DESO technical support staff - P9,000
* DESO administrative support staff - P8,000

However, if the annual taxable income of teachers and poll workers exceeds
the P250,000 threshold under the Tax Reform for Acceleration and Inclusion
(TRAIN) Law, their honoraria and allowances are subject to income tax. Those who
earn below P250,000 have to submit a declaration of tax exemptions.

To recall, the Tax Reform for Acceleration and Inclusion (TRAIN) Act brought
down the tax-exempt threshold to an annual income—including bonuses and
allowance—of P250,000 and below. Conversely, if the annual taxable income which
includes the honoraria and allowances of teachers who will serve in the electoral
boards exceed P250,000, such honoraria and allowances shall be subject to income
tax.

This bill seeks to further amend Section 32 of Republic Act No. 8424 or the
National Internal Revenue Code of 1997, as amended, by excluding their honoraria,
travel allowances and other benefits from their gross income and exempt from
income tax, so that teachers and poll workers who render election service can
receive the full amount of these benefits, regardless of whether or not their gross
income exceeds the P 250,000.00 annual threshold.

This proposed measure is a small show of support to our teachers and non-
teaching personnel for the services they render, considering that elections are
special circumstances that do not happen annually, and in many instances are
fraught with dangers.

For the foregoing reason, the immediate approval of the bill is earnestly
urged.

HON. INI|LAVIN ROQUE
4™ DI BUKIDNON


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Pansoone
Republic of the Philippines
Bouse of Representatives
Quejon City, Metro Manila
Twentieth Congress
First Regular Session

House Bill No._ 49503

Introduced by

HON. REPRESENTATIVE LAARNI LAVIN ROQUE
4" DISTRICT, BUKIDNON

AN ACT
EXCLUDING FROM GROSS INCOME THE HONORARIA, TRAVEL ALLOWANCE
AND OTHER BENEFITS GRANTED TO PERSONS RENDERING ELECTION
SERVICE BY THE COMMISSION ON ELECTIONS (COMELEC), AMENDING FOR
THE PURPOSE SECTION 32 OF REPUBLIC ACT NO. 8424, AS AMENDED,
OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF
1997, AND FOR OTHER PURPOSES

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

Section 1. Section 32 of Republic Act No. 8424 is further amended to read as
follows:
‘Section 32. Gross Income -
(A) General Definition. - x x x
(B) Exclusions from Gross Income. - x x x
(1) xxx
Xxx
(7) Miscellaneous Items -
(a) xxx

XX Xx


(e) 13” Month Pay and Other Benefits. - Gross benefits received by
officials and employees of public and private entities: Provided,
however, That the total exclusion under this subparagraph shall
not exceed Ninety Thousand pesos (P 90,000.00) which shall
cover:

(i) xxx
xxx

(iii) Benefits received by officials and employees not covered by
Presidential Decree No. 851, as amended by Memorandum
Order No. 28 dated August 13, 1985; [and]

(iv) Other benefits such as productivity incentives and Christmas
bonus [.] AND

(V) HONORARIA, TRAVEL ALLOWANCE AND SUCH OTHER
BENEFITS AS MAY BE GRANTED TO PERSONS
RENEDERING ELECTION SERVICE BY THE COMMISSION
ON ELECTIONS (COMELEC) PURSUANT TO SECTION 4 OF
REPUBLIC ACT NO. 10756, OTHERWISE KNOWN AS THE
ELECTION SERVICE REFORM ACT.

XxX

Section 2. Implementing Rules and Regulations - The Department of Finance
(DOF), in consultation with the COMELEC and Department of Education (DepEd),
shall promulgate rules and regulations to implement the provisions of this Act
within sixty (60) days from its approval.

Section 3. Separability Clause - If any provision or part thereof is held invalid or
unconstitutional, the remainder of the law or the provisions not otherwise affected
shall remain valid and effective.

Section 4. Effectivity - This Act shall take effect after fifteen (15) days from its
publication in the Official Gazette or in any newspaper of general circulation.

Approved.