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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
1st Regular Session 
House Bill No. ________ 
Introduced by Representatives ERIC G. YAP and PAOLO Z. DUTERTE 
EXPLANATORY NOTE 
Teaching is a profession that serves as a foundation of all other professions. Teachers 
serve as the nation’s modern-day heroes—tirelessly providing at par education to the 
youth and honing them to become valuable members of the society. In spite of this 
significant contribution of the teachers, their salaries, particularly that of public school 
teachers, are not commensurate to their sacrifices especially during the COVID-19 
pandemic.  
Adding to these rigors are expenses of the teaching supplies that they frequently shell 
out from their personal pockets. This bill seeks to institutionalize the provision of 
teaching supplies allowance amounting to Two Thousand Pesos (P2,000.00) per teacher 
every month within the school year, thereby easing the financial burden of the 
teachers. This proposed measure also takes cognizance of the rising prices of basic 
commodities, including teaching supplies and the like.  
In view of the foregoing, approval of this bill is earnestly sought. 
ERIC G. YAP 
PAOLO Z. DUTERTE 
August 11, 2022
3:20 pm
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1 
Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
1st Regular Session 
House Bill No. ________ 
Introduced by Representatives ERIC G. YAP and PAOLO Z. DUTERTE 
AN ACT 
INSTITUTIONALIZING THE GRANT OF  MONTHLY 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 "Teaching Supplies 
Allowance Act of 2022."  
SEC. 2. Declaration of Policy. - It is the policy of the State to promote and 
improve the economic status of teachers and assist them in providing quality 
education to their students. 
SEC. 3. Teaching Supplies Allowance. – A Teaching Supplies Allowance for the 
purchase of teaching supplies and materials, tangible or intangible for the 
implementation or conduct of various learning delivery modalities (LDMS) in the 
amount of Two Thousand Pesos (P2,000.00) per teacher every month within the school 
year is hereby authorized: Provided, That this allowance shall be exempt from income 
tax. 
SEC. 4. Coverage. – The grant of the cash allowance authorized in this Act shall 
be covered teachers who are engaged in teaching public basic education, consistent 
with the learning modalities recognized by the Department of Education (DepEd). 
SEC. 5. Funding. – The amount necessary for the grant of Teaching Supplies 
Allowance per teacher per school year authorized under this Act shall be charged 
against the appropriations of the DepEd under the General Appropriations Act 
(GAA). 
SEC. 6. Periodic Review for Increases. – The Secretary of Education is hereby 
mandated to conduct a periodic review of the Teaching Supplies Allowance, taking 
into account the current prices of teaching supplies and materials, and, if warranted, 
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 
held invalid or unconstitutional, other provisions not affected thereby shall remain in 
full force and effect. 
 
SEC. 8. Repealing Clause. – All laws, decrees, orders, rules and regulations or 
parts thereof inconsistent with this Act are hereby repealed or amended accordingly. 
 
SEC. 9. Effectivity. – This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or in two (2) newspapers of general circulation. 
 
 
Approved,