Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ____ 
Introduced by HON. LUIS RAYMUND “LRAY” F. VILLAFUERTE, JR.,  
HON. MIGUEL LUIS R. VILLAFUERTE, HON. TSUYOSHI ANTHONY G. HORIBATA 
AND HON. NICOLAS ENCISO VIII 
EXPLANATORY NOTE 
One of the sectors that have severely suffered due to pandemic is education. With the closure of 
schools, students and teachers were forced to resort to alternative learning methods to ensure 
continuity of learners’ education. This predicament has compelled our teachers, especially those 
in public basic education, to shoulder additional expenses for internet connectivity, electronic 
gadgets, and other necessary materials, among other concerns.  
Recognizing this dilemma, the Department of Education and Department of Budget and 
Management have issued Joint Circular No. 2 implementing Special Provision No. 11 in the 2021 
General Appropriations Act on cash allowance for schoolteachers in basic education. In the said 
circular, teachers will receive maximum of PHP 5,000 cash allowance for the purchase of teaching 
materials and supplies as well as for the expenses they will incur on internet connection, 
communications, and their annual medical examination. 1 However, the said circular only covered 
provision of allowance for a limited duration to our public-school teachers who were still enduring 
the continued effects of the pandemic.  
Hence, this bill aims to institutionalize and increase the teaching supplies allowance of public 
teachers in basic education. Aside from this representation’s proposed higher salary grade for 
public teachers, this measure seeks to lessen the burden of our public-school teachers in shelling 
out their personal money just to fulfil their obligations in delivering education services to our 
students. More so, it is imperative for the State to enable conducive working conditions for our 
1https://www.dbm.gov.ph/wp-content/uploads/Issuances/2021/Joint-Circular/Certified-True-Copy-JC-on-
Cash-Allowance.pdf 
July 12, 2022
5:25 pm
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teachers and uphold its constitutional duty of ensuring that the teaching profession will attract and 
retain its rightful share of the best available talents in the country through adequate remuneration.  
 
In the view of the foregoing, immediate passage of this bill is earnestly sought. 
 
 
 
 
LUIS RAYMUND “LRAY” F. VILLAFUERTE, JR.     
MIGUEL LUIS R. VILLAFUERTE   
 
 
 
 
TSUYOSHI ANTHONY G. HORIBATA  
 
 
NICOLAS ENCISO VIII 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ____ 
Introduced by HON. LUIS RAYMUND “LRAY” F. VILLAFUERTE, JR.,  
HON. MIGUEL LUIS R. VILLAFUERTE, HON. TSUYOSHI ANTHONY G. HORIBATA 
AND HON. NICOLAS ENCISO VIII 
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 “Teaching Supplies Allowance 
Act”.  
SECTION. 2.  Declaration of Policy. – It is hereby declared to be the policy of the State 
to promote and improve the economic status of teachers and assist them in providing 
quality education to their students.  
SECTION 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 Five thousand 
pesos (P5,000.00) per teacher for the school year 2023-2024 and 2024-2025; Seven 
thousand five hundred pesos (P7,500.00) per teacher; for the school year 2025-2026, 
Ten thousand pesos (P10,000.00); and Ten thousand pesos (P10,000.00) per teacher for 
the school year 2026-2027, and thereafter are hereby authorized: Provided, That this 
allowance shall be exempt from income tax.  
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SECTION 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).  
 
SECTION 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).  
 
SECTION 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.  
 
SECTION 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.  
 
SECTION 8.  Repealing Clause. – All laws, decrees, orders, rules and regulations or 
parts thereof inconsistent with this Act are hereby repealed or amended accordingly.  
 
SECTION 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,