Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. 684 
Introduced by Representative Roman T. Romulo 
EXPLANATORY NOTE 
It is the policy of the State to 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. Hence, it shall protect 
and promote the right to quality education at all levels that is accessible to all. Further, 
the Constitution mandates the State to 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. 
Be that as it may, our teachers are plagued with administrative and/or non-
teaching duties and responsibilities. Instead of focusing on the lessons and devising 
ways to improve the delivery of education thereby strengthening the quality of 
education, their hours are consumed by fulfilling administrative functions. 
Hence, this bill proposes to allow the employment of administrative/non-
teaching staff to help the teachers concentrate on the students. It also endows DepEd 
with authority to levy funds from the SEF in times of national emergencies or when the 
Executive Department deems it. 
During the pandemic, we have seen how public schools failed to respond 
adequately to what the situation required. Reports had been made of teachers using 
their own money to produce learning materials, teachers who cannot go to school due 
to risk of infection, insufficient manpower to deliver the materials to the students, and 
lack of gadgets, devices, and internet connections among students and teachers. The 
budget of DepEd was strapped to various allocations which were previously approved 
in General Appropriations Act. 
July 1, 2025
8:00 am




Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. 684 
Introduced by Representative Roman T. Romulo 
AN ACT 
EXPANDING THE PURPOSES AND APPLICATION OF THE SPECIAL 
EDUCATION FUND (SEF), AMENDING FOR THE PURPOSE SECTIONS 100 AND 
272 OF REPUBLIC ACT NO. 7160, OTHERWISE KNOWN AS THE LOCAL 
GOVERNMENT CODE OF 1991, AND FOR OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines 
in Congress assembled:  
Section 1. Title - This Act shall be known as the "Special Education Fund 
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Amendments of 2022", 
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SEC. 2. Declaration of Policy - It is the policy of the State to protect and promote 
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the right of all citizens to quality education at all levels and shall take appropriate 
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steps to make such education accessible to all. Furthermore, it is the policy of the 
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state to provide a safe and healthy environment for students, more so in times of 
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national emergencies. 
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SEC. 3. Section 100 of RA 7160 or the Local Government Code of 1991, as 
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amended is hereby amended to read as follows: 
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"Sec. 100 Meeting and Quorum; Budget. - 
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(a) The local school board shall meet at least once a month or as often as
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necessary.
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(b) Any of the co-chairmen may call a meeting. A majority of all its members
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shall constitute a quorum. However, when both co-chairmen are present in
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the meeting, the local chief executive concerned, as a matter of protocol, shall
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be given preference to preside over the meeting. The division superintendent,
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city superintendent, or district supervisor, as the case may be, shall prepare
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the budget of the school board concerned. Such budget shall be supported by
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programs, projects, and activities of the school board for the ensuing fiscal
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year. The affirmative vote of all the members shall be necessary to approve 
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the budget. 
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(c) The annual school board budget shall give priority to the following: 
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(1) Construction, repair, and maintenance of school buildings and other 
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facilities of public elementary and secondary schools; 
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(2) Establishment and maintenance of extension classes where 
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necessary; 
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(3) Sports activities at the division, district, municipal, and barangay 
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levels; 
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(4) THE HIRING AND EMPLOYMENT, INCLUDING PAYMENT OF 
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SALARIES, ALLOWANCES AND OTHER BENEFITS, OF 
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ADMINISTRATIVE AND NON-TEACHING STAFF; AND 
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(5) PROVISION OF SCHOOL UNIFORMS AND ACCESSORIES 
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SUCH AS BAGS AND SCHOOL SHOES:" 
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SEC. 4. Section 272 of RA 7160 or the Local Government Code of 1991, as 
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amended is hereby amended to read as follows: 
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"Section 272. Application of Proceeds of the Additional One Percent SEF Tax. 
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- The proceeds from the additional one percent (1%) tax on real property 
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accruing to the Special Education Fund (SEF) shall be automatically released 
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to the local school boards: Provided, That, in case of provinces, the proceeds 
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shall be divided equally between the provincial and municipal school boards: 
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Provided, however, That the proceeds shall be allocated for the operation 
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[and maintenance] of public schools INCLUDING PAYMENT OF 
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COMPENSATION, SALARIES, WAGES AND OTHER BENEFITS OF 
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TEACHING AND NON-TEACHING PERSONNEL, INCLUDING THOSE ON 
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TEMPORARY BASIS, construction, MAINTENANCE and repair of school 
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building, facilities and equipment, educational research, purchase of books 
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and periodicals, sports development, AND PROVISION OF SCHOOL 
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UNIFORMS AND ACCESSORIES SUCH AS SCHOOL BAGS AND SHOES, 
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as determined and approved by the local school board. 
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"IN THE EVENT OF A NATIONWIDE DECLARED EMERGENCY OR 
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WHEN THE EXECUTIVE DEPARTMENT DEEMS IT NECESSARY, THE 
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DEPARTMENT OF EDUCATION (DEPED), IN COORDINATION WITH THE 
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RESPECTIVE LOCAL GOVERNMENT UNITS (LGUs), UPON SHOWING 
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THE NECESSITY AND UPON APPROVAL OF THE LOCAL SCHOOL 
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BOARD (LSB), MAY LEVY FUNDS FROM THE SPECIAL EDUCATION 
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FUND (SEF) FOR THE PREEMPTIVE AND/OR RESPONSIVE MEASURES 
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INCLUDING, BUT NOT LIMITED TO, THE PAYMENT OF SALARIES, 
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ALLOWANCES, AND OTHER BENEFITS OF TEACHING AND NON-
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TEACHING PERSONNEL, CREATION OF TEMPORARY TEACHER ITEMS 
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ON CONTRACTUALEMPLOYMENT, AS WELL THE HIRING OF 
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ADMINISTRATIVE AND NON-TEACHING PERSONNEL: PROVIDED THAT 
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THE HIRING OF TEACHERS THEREFOR SHALL BE IN ACCORDANCE 
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WITH THE SELECTION AND PROMOTION SYSTEM OF THE DEPED 
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SUCH AS RANKING AND LOCALIZATION; PROVIDED, FURTHER, THAT 
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THE TEACHER HIRED SHALL BE PAID A SALARY EQUIVALENT TO 
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THAT RECEIVED BY A NATIONALLY-PAID SCHOOL TEACHER, 
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PROVIDED, FURTHERMORE, THAT THE SAID TEACHER SHALL BE 
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ENTITLED, WHENEVER POSSIBLE, TO THE SAME ALLOWANCES 
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RECEIVED BY THE LATTER; REMUNERATION OR HONORARIA OF 
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VOLUNTEER SCHOOL TEACHERS; RESEARCH STUDIES; TRAINING OF 
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TEACHERS; AND ALL OTHER PURPOSES NECESSARY FOR THE 
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PROPER IMPLEMENTATION OF THE PREEMPTIVE AND RESPONSIVE 
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PROGRAMS OF THE DEPED FOR THE DURATION OF THE PUBLICLY 
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DECLARED EMERGENCY OR UNTIL THE EXECUTIVE DEPARTMENT 
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AND DEPED DEEM NECESSARY. 
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"DEPED SHALL REPORT TO THE LSB AS TO THE USE AND 
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DISBURSEMENT OF THE LEVIED FUNDS, AS OFTEN AS MAY BE 
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REQUIRED BY THE LSB." 
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SEC. 5. Implementing Rules and Regulations. — The Department of Interior and 
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Local Government (DILG) and the Department of Education (DepEd) shall 
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promulgate the necessary rules and regulations to implement this Act not later than 
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ninety (60) days after its effectivity. 
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SEC. 6. Separability Clause. — Should any part of this Act be declared 
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unconstitutional, the rest of the provisions of this Act shall continue to be in effect 
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and subsisting. 
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SEC. 7. Repealing Clause. — All other laws, decrees, executive orders, and other 
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administrative issuances and parts thereof which are inconsistent with the provisions 
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of this Act are hereby modified, amended, superseded or repealed accordingly. 
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SEC. 8. Effectivity. — Notwithstanding the non-issuance of the IRR, this Act shall 
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take effect fifteen (15) days after its publication in the Official Gazette or in at least two 
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(2) newspapers of general circulation. 
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Approved,