1 
NINETEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
) 
First Regular Session 
) 
HOUSE OF REPRESENTATIVES 
HOUSE BILL NO. ________ 
Introduced by REPRESENTATIVE LANI MERCADO-REVILLA 
AN ACT 
INSTITUTIONALIZING 
THE 
GRANT 
OF 
A 
TEACHING 
SUPPLIES 
ALLOWANCE FOR PUBLIC SCHOOL TEACHERS AND APPROPRIATING 
FUNDS THEREFOR 
EXPLANATORY NOTE 
In September 2015, the United Nations General Assembly set the sustainable 
goal on education, SDG-4, which demands primary and secondary inclusive quality 
education for all by 2030.  In the attainment of this ambitious goal, the public school 
teachers play the most significant role in making sure that nobody is left behind. If 
we do not support our teachers now, the next generation of our youth shall remain 
unskilled or underprepared for the demands of the future. 
Our public school teachers shape and influence the minds and hearts of the 
youth, and thereby take a major role in the formation of the next generation of 
Filipinos.  Human resource, such as our overseas Filipino workers, is the foundation 
of our developing economy, and thus our most important national asset and wealth. 
OFWs contribute significantly to keeping the Philippine economy afloat, and so does 
our public school teachers. 
It is undisputed that despite the yearly increase in allocation on maintenance 
and other operational expenses for every public school in the country, expenditures 
in utility bills, repairs and upkeep of school buildings, classrooms and premises, take 
precedence over direct allowance for augmentation of expenses incurred in 
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1:18 pm
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classroom instruction such as chalk, teaching aids, learning resources and 
supplements for teachers. 
In FY 2021 the Department of Education (DepEd), through a joint circular 
(JC) with the Department of Budget and Management (DBM), issued the guidelines 
for the provision of Php 5,000.00 cash allowance intended for the purchase of 
teaching supplies and materials, tangible or intangible; for the conduct of various 
modes of learning, including internet and other communications expenses in this 
time of the pandemic. 
Thus, this measure intends to institutionalize the customary provision in the 
DepEd GAA budget of teachers’ cash allowances in order to strengthen and 
empower them in the exercise of their academic freedom to teach, study and pursue 
higher knowledge and research, without unreasonable interference and restriction 
from economic conditions of the society.  This measure is also proposed to alleviate 
the living and working conditions of our public school teachers, who do not only 
serve as the legal and moral guardians of our children while they spend about ten 
hours in school on their formative years, but are also their alternative parents and 
caretakers while they are away from home.  
This SY 2022-2023, we are looking forward to the gradual resumption of face-
to-face classes for our public school teachers, pupils and learners, while our society 
also slowly recovers from the ill-effects of the COVID-19 pandemic. In the new 
normal, the teachers are faced with the additional expenses of ensuring their own 
and of the pupils’ health and safety in the classroom, such as provision of soaps for 
handwashing, disposable face masks, and alcohol. In the blended learning and 
hybrid modes of attendance, there shall also be the use of gadgets and internet 
connectivity for students who will be attending via virtual means. Coming up with 
work from home modules and other supplemental learning materials are also 
additional challenges to the teachers in the new normal. These new challenges are 
akin to the special hardships allowance under Section 19 of Republic Act No. 4670, 
the Magna Carta for Public School Teachers, for which the teachers may be 
compensated additionally for up to twenty five per cent of their monthly salary. 


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The first measure that proposed for teaching supplies allowance for public 
school teachers was filed way back February 7, 2011 by the former representative of 
ACT Teachers Partylist, Hon. Antonio L. Tinio.   Measures with the same proposal 
have been pending in the Committee on Basic Education and Culture.  
Immediate passage of this bill is earnestly sought. 
REP. LANI MERCADO-REVILLA


1 
NINETEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
) 
First Regular Session 
) 
HOUSE OF REPRESENTATIVES 
Introduced by REPRESENTATIVE LANI MERCADO-REVILLA 
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 House of Representatives of the Philippines in 
Congress assembled: 
Section 1.  Short Title. - This Act shall be known as the “KAbalikat sa 
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Pagtuturo Act”. 
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Sec. 2.  Declaration of Policy. – It is hereby declared to be the policy of the 
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State to promote and improve the economic status of teachers and assist them in 
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providing quality education to their students. 
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Sec. 3.  Teaching Supplies Allowance. – A Teaching Supplies Allowance for 
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the purchase of teaching supplies and materials, tangible or intangible, for the 
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implementation or conduct of various learning delivery modalities (LDMs) in the 
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amount of Five thousand pesos (P5,000.00) per teacher for the school year 2022-
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2023 and 2023-2024; Seven thousand five hundred pesos (P7,500.00) per teacher 
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for the school year 2024-2025; and Ten thousand pesos (P10,000.00) per teacher 
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for the school year 2025-2026, and thereafter are hereby authorized: Provided, That 
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this allowance shall be exempt from income tax. 
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Sec. 4.  Coverage. – The grant of the cash allowance authorized in this Act 
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shall cover teachers who are engaged in teaching public basic education, consistent 
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with the learning modalities recognized by the Department of Education (DepEd). 
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HOUSE BILL No. ________ 
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Sec. 5.  Funding. – The amount necessary for the grant of Teaching Supplies 
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Allowance per teacher per school year authorized under this Act shall be charged 
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against the appropriations of the DepEd under the General Appropriations Act (GAA). 
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Sec. 6.  Periodic Review for Increases. – The Secretary of Education is hereby 
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mandated to conduct a periodic review of the Teaching Supplies Allowance, taking 
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into account the current prices of teaching supplies and materials, and, if warranted, 
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recommend the necessary increase in the amount of the allowance. 
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Sec. 7.  Separability Clause. – If any part, section, or provision of this Act is 
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held invalid or unconstitutional, other provisions not affected thereby shall remain in 
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full force and effect. 
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Sec. 8.  Repealing Clause. – All laws, decrees, orders, rules and regulations or 
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parts thereof inconsistent with this Act are hereby repealed or amended accordingly. 
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Sec. 9.  Effectivity. – This Act shall take effect fifteen (15) days after its 
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publication in the Official Gazette or in two (2) newspapers of general circulation. 
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Approved,