NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES )
Second Regular Session 
)
SENATE
S.B. No. 2370
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Senate
23 JUL 31 P3 50
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Introduced by Senator Maria Lourdes Nancy S. Binay
AN ACT EXEMPTING FROM INCOME TAXATION THE HONORARIA, 
ALLOWANCES, AND OTHER FINANCIAL BENEFITS OF TEACHERS 
RENDERING SERVICE DURING AN ELECTION PERIOD
EXPLANATORY NOTE
Teachers are often said to be the heroes of every elections. They are often called on 
to be on the frontlines of the polls serving as members of the Board of Election 
Tellers tasked with operating the vote counting machines and assisting voters on 
election day.
Unfortunately, elections are prone to incidents of election-related violence and 
deaths. During the May 9, 2022 national and local elections, the Commission on 
Elections identified three-hundred (300) areas of concern. The election hotspot list 
has four categories - red, orange, yellow and green. Each hotspot represents 
prevalent hazards to the identified areas - red referring to areas in "critical 
situation", orange have "presence of armed groups and organized movements 
outside the law", yellow referring to places with "history of political unrest" and 
Green refers to areas that do not have security concerns and are generally peaceful 
and orderly. In the same election, about half a million teachers was reported to have 
volunteered to supervise the polls.


In recognition of the notable service of teachers and considering the hazardous 
environment they serve in during elections, this bill seeks to exempt from income 
tax the honoraria, allowances, and other financial benefits given to teachers 
rendering service during elections.
In view of the foregoing, the passage of this bill is earnestly sought.
MARIA LOURDES NANCY S. BINAY


NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES
Second Regular Session
of lb*? cr?talb’
23 JUL 31 P3S0
SENATE
Introduced by Senator Maria Lourdes Nancy S. Binay
AN ACT EXEMPTING FROM INCOME TAXATION THE HONORARIA, 
ALLOWANCES, AND OTHER FINANCIAL BENEFITS OF TEACHERS 
RENDERING SERVICE DURING AN ELECTION PERIOD
Be it enacted by the Senate and House of Representatives of the Phiiippines in 
Congress assembled:
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SECTION 1.Declaration of Policy. - It is declared the policy of the State 
topromote and uplift the economic status of teachers and to recognize the public 
service they render during national andlocalelections.
SEC. 2. Exemption from Income Tax. - All honoraria, allowances, and other 
financial benefits granted to teachers rendering service during an election period 
shall not be included in the computation of gross income and shall be exempt from 
income tax.
SEC. 3. Implementing Rules and Regulations. - The Commissioner of the 
Bureau of Internal Revenue shall promulgate such rules and regulations as may be 
necessary to implement the provisions of this Act withinsixty (60) days 
fromitseffectivity.
SEC. 4. Repealing Clause. - All laws, decrees, executive orders, or other 
issuances, or any part thereof inconsistent with this Act are hereby repealed, 
amended, or modified accordingly.
SEC. 5. Effectivity Clause. - This Act shall take effect after fifteen (15) days 
following its complete publication in the Official Gazette or in a newspaper of general 
circulation.
Approved,