Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Batasan Hills, Quezon City 
NINETEENTH CONGRESS 
Third Regular Session 
HOUSE BILL NO. _______ 
Introduced by  
HON. ATTY. GERVILLE “JINKY BITRICS” R. LUISTRO 
AN ACT 
MANDATING LOCAL GOVERNMENTS UNITS TO ALLOCATE FIVE 
PERCENT (5%) OF THEIR INTERNAL REVENUE ALLOTMENT (IRA) FOR 
THE CONSTRUCTION OF SCHOOL BUILDINGS 
EXPLANATORY NOTE 
One of the country's most pressing education challenges today is the shortage of 
classrooms. According to the Department of Education's Basic Education Report 2023, only 
104,536 out of 327,851 school buildings are in good condition, while 89,252 need major repairs 
and 21,727 are scheduled for demolition.  
To speed up the construction of additional school buildings as well secure funding for 
other school building-related operations such as rehabilitation and repairs the government could 
collaborate with local government units (LGUs) and explore policy alternatives utilizing local 
funding sources; in particular, the LGUs’ Internal Revenue Allotment (IRA). 
This is a step forward in the State’s overall decentralization efforts, institutionalized in 
RA 7160 or the Local Government Code and strengthened by the recent Mandanas Ruling. 
Through this proposed legislation, LGUs are empowered to immediately address school building 
woes of schools in their jurisdiction, while the National Government is allowed to reallocate 
previously allocated funds to other projects and other social service programs. 
January 13, 2025
5:30 pm
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In view of the foregoing, urgent passage of this bill is earnestly sought. 
HON. ATTY. GERVILLE “JINKY BITRICS” R. LUISTRO 


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Batasan Hills, Quezon City 
NINETEENTH CONGRESS 
Third Regular Session 
HOUSE BILL NO. _______ 
Introduced by  
HON. ATTY. GERVILLE “JINKY BITRICS” R. LUISTRO 
AN ACT 
MANDATING LOCAL GOVERNMENTS UNITS TO ALLOCATE FIVE 
PERCENT (5%) OF THEIR INTERNAL REVENUE ALLOTMENT (IRA) FOR 
THE CONSTRUCTION OF SCHOOL BUILDINGS 
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 "LGU School Building Act." 
Section 2. Declaration of Policy. - The State recognizes the right of every Filipino to quality, 
affordable, and adequate education within environments conducive for learning. 
Thus, it is hereby declared a policy of the State, through the participation of local government 
units, to provide learners with educational infrastructures that address their developmental needs. 
Section 3. Funding. - All Local Government Units are hereby mandated to allocate six percent 
(6%) of their Internal Revenue Allotment (IRA) for the construction, rehabilitation, replacement, 
completion, and repair of elementary and secondary school buildings within their respective 
territorial jurisdictions. 
Section 4. Implementing Rules and Regulations. - Within sixty (60) days from the effectivity of 
this Act, the Department of Interior and Local Government (DILG) in coordination with the 
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Department of Budget and Management (DBM) and the Department of Education (DepEd) shall 
formulate the necessary rules and regulation for its effective implementation. 
 
Section 5. Separability Clause. - If any portion or provision of this Act is declared invalid or 
unconstitutional, other provisions not affected thereby shall continue to be in full force and 
effect. 
 
Section 6. Repealing Clause. - All laws, decrees, executive order, rules and regulations or parts 
thereof which are inconsistent with this Act are hereby repealed, amended, or modified 
accordingly. 
 
Section 7. Effectivity. - This Act shall take effect fifteen days (15) after its publication in the 
Official Gazette or in at least two (2) newspapers of general circulation. 
 
Approved,