Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

NINETEENTH CONGRESS
First Regular Session

597

House Bill No.

Introduced by REP. MARJORIE ANN A. TEODORO

EXPLANATORY NOTE

This bill seeks to grant our public school teachers with funeral and memorial discount
privileges on account of work-related sickness and injuries.

Teaching is one of the noble professions in the world as they have the responsibility to
shape us and our future. In the 1987 Constitution, it states that the State shall give priority to
education in order to foster both patriotism and nationalism, accelerate social progress, and
promote total human liberation and development. The fact education is included in the
pursuit for national progress and development proves its importance. However, as much as
we have expanded the rights and benefits of our educators, they continue to receive
compensation that is insufficient to cover their daily expenses. They cannot take into account
funeral and memorial expenses as they struggle for their daily sustenance and support to their
families. It was noted they receive lesser compensation than other professionals, so we must
take into consideration the vital role of our educators. As times change, we must continue to
pursue legislations that empower our educators and in turn boost the educational system to
value their dedication to public service.

Through this piece of legislation, I aim to assist our public school teachers and their
families in order to lessen the burden of carrying funeral and memorial expenses that might
be passed down to them. Considering the minimal compensation they receive, they deem a
decent burial as a luxury. Aside from the medical bills their families had to pay prior to the
death of their loved ones, these expenses seem to pile up as burdens too heavy to carry. It is
estimated in the Philippines that funeral services cost at least P100,000 to cover all expenses
including registration of death, mortuary care, coffin or urns, cremation, and columbarium or
memorial lots.



As an educator, I acknowledge and value the contribution of our public schoo!
teachers in strengthening the Philippine educational system.

In view of this, the immediate passage of this bill is, therefore, earnestly sought

RepreseiMatioe
First District, Marikina City


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

NINETEENTH CONGRESS
First Regular Session

597

House Bill No.

Introduced by REP. MARJORIE ANN A. TEODORO

AN ACT
GRANTING FUNERAL AND MEMORIAL DISCOUNT PRIVILEGES TO QUALIFIED
PUBLIC SCHOOL TEACHERS, APPROPRIATING FUNDS THEREOF, AND FOR
OTHER PURPOSES

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 “Funeral Privileges to Public School

Teachers Act of 2022”

SEC. 2. Declaration of Policy. - It is the policy of the State to acknowledge the contribution
of educators in nation-building as they are the drivers of our educational system as they rear
our children for the development of the country, as well as adopt a comprehensive approach
to other social services available to all the people at affordable cost. As times are changing,
our State recognizes the need to continuously improve the educational system through

legislation for its empowerment.

SEC. 3. Scope of Implementation ~ All qualified public school teachers in all levels shall be

granted a funeral or memorial discount privileges in case of death or injuries sustained from

the course of their work: Provided, That the public school teacher has been employed for at

least three (3) years in an accredited public educational institution,


SEC. 4. Funeral and Memorial Discount. - Families of the public school teacher who died on
account of work-related sickness and injuries will be granted a discount of twenty percent

emation,

(20%) on funeral services which includes, but not limited to funeral documents,

embalm ) on a memorial lot or

ng, and internment, and a discount of ten percent (10°

columbarium.

SEC. 5. Requirements for the Funeral and Memorial Discount. - The following requirements
must be submitted by the bereaved family to avail of the discount:
a. Identification Card of the deceased public school teacher issued by either the
Department of Education (DepEd) or the Commission on Higher Education (CHED)
or the Professional Regulation Commission (PRC);

b. Death Certificate.

SEC. 6. Deductions from Taxable Income. - The discount granted to the families of the public
school teacher who died on account of work-related sickness and injuries shall be considered
as deductions in the computation of taxable incomes of funeral homes who grants the same:
Provided, That the deduction shall not exceed ten percent (10%) of its taxable income; Provided
further, That the deductions from taxable income must be supported by an Identification Card
of the public school teacher issued either by the Department of Education (DepEd) or the

Commission on Higher Education (CHED).

SEC. 7. Penalty. - Any person or entity proven to have violated this Act shall suffer the
following penalties:

a. First offense: a fine of not less than Fifty Thousand Pesos (P50,000) but not exceeding
‘One Hundred Thousand Pesos (P100,000) or imprisonment of not less than six (6)
months but not more than two (2) years, or both at the discretion of the court;

b. Second offense: a fine of not less than One Hundred Thousand Pesos (P100,000) but
not exceeding Two Hundred Thousand Pesos (P200,000), or imprisonment of not less
than two (2) years but not more than six (6) years, or both at the discretion of the court;

¢. Subsequent offenses: forfeiture of business permit and may no longer be granted for

renewal.


SEC. 8. Appropriations. - The amount necessary for the initial implementation of this Act
shall be sourced from the budgets of the DepEd and CHED. Thereatter, such sums necessary
for the continued implementation of this Act shall be included in their annual General

Appropriations Act.

SEC. 9. Implementing Rules and Regulations. - The Department of Education and the
Commission in Higher Education, in coordination with the Department of Trade and Industry
and the Bureau of Internal Revenue and in consulattion with the Department of Social Welfare
and Development, shall promulgate the implementing rules and regulations within sixty (60)

days from the effectivity of this Act.

SEC. 10, Repealing Clause. - All provisions of existing laws, presidential decrees or issuances,
executive orders, letters of instruction, administrative orders, rules and regulations contrary
to or inconsistent with the provisions of this Act are hereby repealed, amended, or modified

accordingly.

SEC, 11, Separability Clause. ~ If any portion of this Act is declared unconstitutional, the

same shall not affect the validity and effectivity of the other provisions not affected thereby.

SEC. 10. Effectivity. - This Act shall take effect fifteen (15) days after its publication in the

Official Gazette or in a newspaper of general circulation.

Approved,