Republic of the Philippines
HOUSE OF REPRESENTATIVHS
Quezon City, Metro Manila
NINETEENTH CONGRESS
First Regular Session
HouseBillNo.8047
Introduced by Representative Midy N. Cua
Lone District, QuiTino
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AN ACT EXEMPTING FROM INCOME TAXATION THE HONORARIA, ALLOWANCES, AND OTHER
FINANCIAL BENEFITS 0F PERSONS RENDERING SERVICE DURING AN ELECTION PERIOD,
AMENDING FOR TIIE PURPOSE SECTION 32 a) (7) OF THE NATIONAL INTERNAL REVENUH
CODE OF 1997, AS ARENDED
EXPLANATORY NOTE
ln the Philippines, poll workers during election periods receive compensation in the form of honoraria and allowances
for their  service.  However,  this  does  not  cover their  basic  needs.  Furthermore,  the  income they  received  is  seen  as
taxable.  Thus,  taking a  portion  of this  hard-earned  income can  be  seen  as  unfair,  especially  when  one coiisiders the
vulnerability of poll workers to election-related violence.
Considering  this,  this  bill  proposes  that  the  honoraria,  allowance,  and  other  financial  benefits  afforded  to  persons
rendering  services  during  an  election  period  be  exempted  from  income  taxation.  This  allows  poll  workers  to  fully
enjoy the benefits of their labor and service to the Filipino people.
This measure previously passed the third reading in the  18th Congress.  It was proposed by Representatives Joey Sarte
Salceda,  France  L.  Castro,  Carlos  lsagani  T.  Zarate,  Luisa  Lloren  Cuaresma,  Johnny  Ty  Pimentel,  Ferdinand  R.
Gaite,  Eufemia  C.  Cullamat,  Arlene  D.  Brosas,  Sarah  Jane  I.   Elago,  Amie  8.   Fuentebella,  Joy  Myra  Salvador-
Tambunting,  Teodorico T.  Haresco, Jr.,  Jose "Jun"  L.  Ong,  Jr.,  Sergio C.  Dagooc,  Jose Gay G.  Padiernos,  Estrellita
8.  Suansing,  Horacio  P.  Suansing,  Jr.,  Junie  E.  Cua,  Rufus  8.  Rodriguez,  John  Marvin "Yul  Servo" C.  Nieto,  Rose
Marie "Baby" J.  Arenas, Jericho Jonas 8. Nograles, Jose "Ping-Ping"  I.  Tejada,  Pablo John F.  Garcia,  Mark 0.  Go,
Micaela  S.  Violago,   Rico  8.  Geron,  Sabiniano  S.  Canama,  Jose  Enrique  "Joet"  S.  Garcia,  Ill,  Sharon  S.  Garin,
Adriano A.  Ebcas,  Deogracias Victor "DV" 8.  Savellano, Jake Vincent Villa, Joseph Stephen S.  Paduano, Michael 8.
Gorriceta,  Anthony  Peter  "Onyx"  D.  Crisologo,  Virgilo  S.   Lacson,  Wilton  "Tonton"  T.  Kho,  Jumel  Anthony  I.
Espino,  Loren  Legarda, Cheryl  P.  Deloso-Montalla,  Lawrence "Law" H.  Fortun,  Faustino Michael Carlos T.  Dy,  Ill,
Ronnie  L.  Ong,  Ria  Christina  G.  Farifias,  Sonny  .`SL"  L.  Lagon,  Alfel  M.  Bascug,  Janice  Z.  Salimbangon,  Jesus
"Bong" C.  Suntay, Joaquin M. Chipeco, Jr., Wes Gatchalian, Joselito "Joel" S.  Sacdalan, Juliette T, Uy,  Divina Grace
C.  Yu,  Strike 8.  Revilla,  Angelina "Helen" D.L. Tan,  M.D„  Evelina G.  Escudero,  Aleta C.  Suarez, and Manuel Jose
"Manmix" M.  Dalipe as principal authors thereof.
In view of the foregoing, approval of this measure is earnestly sought.


Republic of the Philippines
HOUSE 0F REPRESENTATIVES
Quezon City, Metro Manila
NINETEENTH CONGRESS
First Regular Session
HouseBil]No.8047
Introduced by Representative Midy N. Cua
Lone District, Quirino
AN ACT EXEMPTING FROM INCOME TAXATION THE HONORARIA, ALLOWANCES,
AND OTHER FINANCIAL BENEFITS 0F PERSONS RENDERING SERVICE DURING AN
ELECTION PERIOD, AMENDING FOR THE puRpOsH SECTION 32 a3> t7> OF THE
NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Be it enacted by the Senate and House Of Representatives Of the Philippines in Congress assembled:
SECTION 1. Section 32(8)(7) of the National Internal Revenue Code of 1997, as amended, is hereby
further amended to read as follows:
"Section 32. Gross Income. -
(A) General Definition. -x x x
(8) Exclusions from Gross Income. -x x x
(1)  xxx
(7) Miscellaneous Items. -
(a)  xxx
(I)   HONORARIA, TRAVEL ALLOWANCE, AND SUCH OTHER BENEFITS
AS   MAY  BE   GRANTED   BY  THE   COMMISSION   0N  ELECTIONS
(COMELEC)    T0    PERSONS    RENDERING    ELECTION    SERVICE
PURSUANT    T0    SECTION    4    0F    REPUBLIC    ACT    NO.    10756,
OTHERWISE KNOWN AS THE `ELECTI0N SERVICE REFORM ACT"
SEC. 2. Jmp/eme#/;.#g jz#/es cz#d Jzegzt/cJ/;.o#s. - The Department of Finance shall, in consultation with
the  Commission  on Elections  and the  Department of Education,  promulgate rules  and regulations to
implement the provisions of this Act within sixty (60) days from its effectivity.
SEC. 3. Sepc}robz./7.ty C/c}#se.  -If any provision of this Act is held unconstitutional or invalid, all other
provisions not affected thereby shall remain valid.
3


1        SEC. 4. Rapecz/J.7!g c/cz#se. -All laws, decrees, executive orders, rules and regulations or parts thereof,
2       which are inconsistent with this Act, are hereby repealed, amended or modified accordingly.
3
4        SEC.  5. EJffec/i.w.ty. -This Act  shall  take effect flfteen  (15) days after  its publication  in the  QLJCJ.cz/
5        Gczze//e or in a newspaper of general circulation.
6
7                       Approved,
4