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December 9, 2024
8:07 am




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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
Third Regular Session 
HOUSE BILL NO. ______ 
Introduced by CIBAC Party-List Representative 
EDUARDO “BRO. EDDIE” C. VILLANUEVA 
AN ACT 
FURTHER STRENGTHENING THE INCENTIVES FOR PRIVATE 
SECTOR 
PARTICIPATION 
IN 
PUBLIC 
EDUCATIONAL 
INSTITUTIONS, AMENDING FOR THE PURPOSE REPUBLIC ACT 
NO. 8525, OTHERWISE KNOWN AS THE "ADOPT-A-SCHOOL ACT 
OF 1998" 
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:  
SECTION 1. Section 1 of Republic Act No. 8525 is hereby amended as follows: 
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"Section 1. Title. - This Act shall be known and cited as the ["Adopt-a-School Act 
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of 1998".] "ADOPT-A-SCHOOL ACT OF 2024" 
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SEC. 2. Section 2 of Republic Act No. 8525 is hereby amended as follows: 
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"Section 2. Declaration of policy. - It is the policy of the State to provide quality and 
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relevant education to the Filipino youth and to encourage private initiative to support 
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public education. Towards this end, the State shall institute programs to [encourage] 
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INCENTIVIZE THE private [companies and enterprises] SECTOR to [help] 
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ASSIST in the DEVELOPMENT, upgrading, and modernization of THE 
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COUNTRY'S public [schools] EDUCATION SYSTEM [in the country, particularly 
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those in poverty-stricken provinces.] AND ESTABLISH PROPER LINKAGES 
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BETWEEN 
EDUCATIONAL 
INSTITUTIONS 
AND 
INDUSTRIES, 
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INCLUDING THE TRAINING AND EMPLOYMENT OF SENIOR HIGH 
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SCHOOL (SHS) GRADUATES."  
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SEC. 3. Section 3 of Republic Act No. 8525 is hereby amended as follows: 
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"Sec. 3. Adopt-a-School Program. - There is hereby established the "Adopt-a-School Program" 
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which will allow private INDIVIDUALS OR entities, WHETHER LOCAL OR FOREIGN, 
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OF GOOD STANDING to assist [a] public [school] EDUCATIONAL INSTITUTIONS, 
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whether EARLY CHILDHOOD, elementary, secondary, TECHNICAL-VOCATIONAL 
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EDUCATION AND TRAINING, ALTERNATIVE LEARNING SYSTEM (ALS), or 
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tertiary, preferably located in [any of the twenty (20) poorest provinces identified by the 
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Presidential Council for Countryside Development or any other government agency tasked 
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with identifying the poorest provinces] THE 4TH, 5TH, AND 6TH CLASS PROVINCES, 
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CITIES, AND MUNICIPALITIES AS DETERMINED BY THE DEPARTMENT OF 
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FINANCE (DOF) AND OTHER LOCAL GOVERNMENT UNITS (LGUs) 
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EXPERIENCING SEVERE SHORTAGES, INSUFFICIENT BUDGET OR HAVING 
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NUMEROUS POOR BUT HIGH PERFORMING LEARNERS in, but not limited to, the 
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following areas: TRAINING, DEVELOPMENT AND FURTHER EDUCATION OF 
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SCHOOL 
HEADS, 
TEACHERS, 
INCLUDING 
DAYCARE 
AND 
CHILD 
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DEVELOPMENT WORKERS, TVET TRAINERS, FACULTY AND LEARNERS; 
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ASSESSMENTS 
IN 
PURSUIT 
OF 
RELEVANT 
WORK 
RELATED 
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CERTIFICATIONS AND CREDENTIALS; SCHOLARSHIPS FOR TEACHERS; 
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REAL ESTATE PROPERTY [staff and faculty development for training and further 
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education]; construction of SCHOOL facilities SUCH AS LIBRARIES AND 
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LABORATORIES 
AND 
THOSE 
RELATED 
TO 
POWER, 
WATER, 
AND 
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SANITATION; [upgrading] UPGRADE AND REPAIR of existing facilities; provision of 
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books, publications, SCHOOL SUPPLIES, and other instructional materials SUCH AS 
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ELECTRONIC BOOKS (E-BOOKS), COMPUTERS, FURNITURE, EDUCATIONAL 
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FILMS 
AND 
AUDIO-VISUAL 
MATERIALS; 
TECHNICAL 
VOCATIONAL 
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LIVELIHOOD (TVL) TOOLS AND EQUIPMENT; HEALTH AND NUTRITION 
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PACKAGES; ASSISTIVE LEARNING DEVICES AND EQUIPMENT FOR 
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LEARNERS WITH SPECIAL NEEDS; and modernization of instructional technologies. 
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A Memorandum of Agreement (MOA) specifying the details of the adoption shall be entered 
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into between the adopting INDIVIDUAL OR entity and the head of the [school] 
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EDUCATIONAL INSTITUTION concerned: Provided, That such MOA shall be subject to 
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review and approval of the [Superintendent of Schools of the province or district concerned] 
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CONCERNED REGIONAL, PROVINCIAL, OR FIELD OFFICE OF THE 
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EDUCATIONAL INSTITUTION: Provided, further, That the agreement shall last for at least 
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two (2) years with the possibility of extension: Provided, finally, That such period may be 
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shortened only in cases where the adopting INDIVIDUAL OR entity is dissolved before the 
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end of such period unless otherwise earlier terminated in accordance with [the succeeding 
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section] THIS ACT." 
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SEC. 4. Insert a new Section under Republic Act No. 8525 as follows, and renumber the 
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succeeding sections accordingly: 
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"SEC. 4. CREATION AND ESTABLISHMENT OF AN ADOPT-A-SCHOOL 
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ONE-STOP 
SHOP. 
- 
THE 
DEPARTMENT 
OF 
EDUCATION 
(DEPED), 
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COMMISSION 
ON 
HIGHER 
EDUCATION 
(CHED), 
AND 
TECHNICAL 
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EDUCATION 
AND 
SKILLS 
DEVELOPMENT 
AUTHORITY 
(TESDA), 
IN 
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COORDINATION WITH THE DOF, BUREAU OF INTERNAL REVENUE (BIR), 
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THE 
BUREAU 
OF 
CUSTOMS 
(BOC), 
AND 
THE 
DEPARTMENT 
OF 
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INFORMATION AND COMMUNICATIONS TECHNOLOGY (DICT, SHALL 
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ESTABLISH AND MAINTAIN AN ADOPT-A-SCHOOL ONE-STOP SHOP AND AN 
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ONLINE PORTAL TO ADDRESS QUERIES AND CONCERNS FROM PRIVATE 
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INDIVIDUALS AND ENTITIES INTERESTED IN THE PROGRAM, TO RECEIVE 
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AND PROCESS APPLICATIONS JOINTLY WITH THE BIR AND THE BOC." 
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SEC. 5. Section 4 of Republic Act No. 8525 is hereby amended as follows: 
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"Section [4] 5. Periodic review. - A review of the adoption shall be undertaken by the [local 
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school board of the province of city where the school] CONCERNED REGIONAL, 
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PROVINCIAL, OR FIELD OFFICE WHERE THE PARTICIPATING SCHOOL is 
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located. The standards and guidelines for the review shall be formulated by the ADOPT-A-
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SCHOOL Coordinating Council created under Sec. [7] 8 hereof. The results of the review 
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shall be taken into consideration in the assessment of the application for tax credits by the 
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adopting INDIVIDUAL OR entity. The [school board] CONCERNED REGIONAL, 
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PROVINCIAL, OR FIELD OFFICE may, after an appropriate review, recommend to the 
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ADOPT-A-SCHOOL Coordinating Council the termination of the adoption. The adopting 
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INDIVIDUAL OR entity may appeal the assessment to the ADOPT-A-SCHOOL 
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Coordinating Council whose decision shall be final and unappealable." 
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SEC. 6. Section 5 and 6 of Republic Act No. 8525 are hereby repealed and replaced with a new 
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Section, as follows: 
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"SEC. 6. INCENTIVES FOR ADOPTING INDIVIDUALS OR ENTITIES. – 
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PROVISIONS OF EXISTING LAWS TO THE CONTRARY NOTWITHSTANDING, 
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ADOPTING INDIVIDUALS OR ENTITIES SHALL ENJOY THE FOLLOWING 
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INCENTIVES: 
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a)ADDITIONAL DEDUCTION FOR EXPENSES INCURRED FOR THE 
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ADOPTION - EXPENSES INCURRED BY THE ADOPTING INDIVIDUALS 
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OR ENTITIES FOR THE "ADOPT-A-SCHOOL PROGRAM" SHALL BE 
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ALLOWED AN ADDITIONAL DEDUCTION FROM THE GROSS INCOME 
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EQUIVALENT TO FIFTY PERCENT (50%) OF SUCH EXPENSES. 
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VALUATION OF ASSISTANCE OTHER THAN MONEY SHALL BE BASED 
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ON THE ACQUISITION COST OF THE GOODS, SERVICES AND REAL 
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PROPERTY. SUCH VALUATION SHALL TAKE INTO CONSIDERATION 
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THE DEPRECIATED VALUE OF THE GOODS AND REAL PROPERTY, IN 
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CASE SAID GOODS AND REAL PROPERTY HAVE ALREADY BEEN USED. 
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b) ONE-TIME ADDITIONAL DEDUCTION FOR HIRING OF PUBLIC SENIOR 
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HIGH SCHOOL (SHS) GRADUATES - ADOPTING INDIVIDUALS OR 
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ENTITIES WHO HIRE SENIOR HIGH SCHOOL (SHS) GRADUATES FROM 
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THEIR PARTNER PUBLIC INSTITUTION SHALL ENJOY AN ADDITIONAL 
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DEDUCTION EQUIVALENT TO 20% OF THE SALARIES, WAGES, AND 
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BENEFITS PAID TO THE EMPLOYED SHS GRADUATE: PROVIDED, THAT 
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THE SHS GRADUATE IS REGULARLY EMPLOYED FOR AT LEAST ONE 
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YEAR. 
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c) ADDITIONAL INCENTIVES - IN ACCORDANCE WITH EXISTING LAWS 
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AND SUBJECT TO THE IMPLEMENTING RULES AND REGULATIONS, 
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THE ADOPTING INDIVIDUAL OR ENTITY SHALL BE ENTITLED TO 
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HAVE ITS NAME EMBLAZONED BENEATH THE NAME OF THE SCHOOL 
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AFTER WORDS INDICATING THAT THE SCHOOL IS UNDER THE 
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"ADOPT-A-SCHOOL PROGRAM." 
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SEC. 7. Insert a new Section under Republic Act No. 8525 as follows, and renumber the 
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succeeding sections accordingly: 
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"SEC. 7. EXEMPTION FROM IMPORT DUTIES, TAXES AND OTHER FEES. 
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- THE DONATED GOODS, REAL PROPERTY, AND SERVICES BY AN ADOPTING
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INDIVIDUAL OR ENTITY SHALL BE EXEMPT FROM CUSTOMS DUTIES,
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VALUE-ADDED TAX, EXCISE TAX, AND DONOR'S TAX: PROVIDED, THAT THE
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DONATIONS SHALL NOT BE RESOLD OR TRANSFERRED FOR MATERIAL
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CONSIDERATION."
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SEC. 8. Section 7 or Republic Act No. 8525 is hereby amended as follows: 
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"Section [7] 8. ADOPT-A-SCHOOL Coordinating Council. - AN ADOPT-A-SCHOOL 
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Coordinating Council, hereinafter referred to as the Council, is hereby created to coordinate 
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and monitor the implementation of this Act. The Council shall be composed of the Secretary 
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of [the Department of Education, Culture and Sports (DECS)] DEPED, as chairperson; the 
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Chairman of [the Commission on Higher Education (CHED)] CHED and the Director-General 
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of [the Technical Education and Skills Development Authority (TESDA)] TESDA, as co- 
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chairpersons; THE SECRETARY OF THE DEPARTMENT OF TRADE AND 
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INDUSTRY (DTI); THE SECRETARY OF THE DEPARTMENT OF LABOR AND 
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EMPLOYMENT (DOLE); THE COMMISSIONER OF THE BIR and [the chairperson of 
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the Presidential Council for Countryside Development (PCCD), and] a representative, WHO 
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SHALL HAVE A TERM OF THREE (3) YEARS AND MAY BE REAPPOINTED FOR 
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ANOTHER THREE (3) YEARS, from a [national federation of chambers of commerce and 
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industry] REPUTABLE BUSINESS GROUP to be appointed by the President of the 
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Philippines, as members." 
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THE SECRETARIES OF DEPED, DTI, AND DOLE, THE CHAIRMAN OF 
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CHED, THE DIRECTOR-GENERAL OF TESDA, AND THE COMMISSIONER OF 
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BIR MAY DESIGNATE THEIR RESPECTIVE ALTERNATES WITH RANKS NOT 
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LOWER THAN ASSISTANT SECRETARY OR ITS EQUIVALENT. ALL 
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ALTERNATES SHALL BE AUTHORIZED TO DECIDE FOR OR ON BEHALF OF 
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THEIR RESPECTIVE PRINCIPALS. 
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The Council shall meet once every three (3) months. The chairpersons and members shall 
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not receive compensation but shall be entitled to reimbursements for reasonable expenses 
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related to the Council's activities.  
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The DEPED [DECS], CHED, [and] TESDA, DTI, DOLE through a mutual agreement, 
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AND IN COORDINATION WITH DBM, shall each make provisions for the secretariat of the 
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Council. 
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THE COUNCIL SHALL COORDINATE WITH NATIONAL GOVERNMENT 
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AGENCIES 
(NGAS) 
AND 
EXISTING 
COUNCILS 
RELEVANT 
TO 
THE 
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IMPLEMENTATION OF THE PROVISIONS OF THIS ACT." 
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SEC. 9. Insert a new Section under Republic Act No. 8525 as follows, and renumber the 
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succeeding sections accordingly: 
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"SEC. 9. DETERMINATION OF EDUCATION SECTOR NEEDS AND 
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PRIORITIES. - THE DEPED, CHED, AND TESDA, THROUGH THEIR 
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RESPECTIVE REGIONAL, PROVINCIAL AND FIELD OFFICES, SHALL MAKE 
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AN ANNUAL DETERMINATION OF THE NEEDS AND PRIORITIES OF PUBLIC 
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EDUCATION INSTITUTIONS WITHIN THEIR LOCATION, WHICH MAY SERVE 
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AS A GUIDE FOR 
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STRATEGIC INTERVENTIONS IN PARTNERSHIP WITH THE PRIVATE 
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SECTOR. 
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SEC. 10. Implementing Rules and Regulations. - Within sixty (60) days from the 
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effectivity of this Act, the DepEd, CHED, TESDA, DTI and DOLE in consultation with the 
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DOF, including the BIR, and the BOC, and the Early Childhood Care and Development 
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(ECCD) Council Secretariat, shall formulate the implementing rules and regulations to 
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implement this Act. 
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SEC. 11. Transitory Clause. - To prevent any delay in the delivery of goods, services, 
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and real property, the provisions of Republic Act No. 8525 shall apply to pending and ongoing 
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transactions and/or donations by adopting individuals or entities. 
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SEC. 12. Repealing Clause. - All laws, decrees, orders, rules, and regulations or parts 
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thereof inconsistent with this Act are hereby repealed or modified accordingly. 
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SEC. 13. Separability Clause. - If any provision of this Act is held invalid or 
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unconstitutional, the same shall not affect the validity and effectivity of the other provisions 
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hereof. 
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SEC. 14. Effectivity. - This Act shall take effect after fifteen (15) days following its 
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publication in the Official Gazette or a newspaper of general circulation. 
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Approved,