Republic of the Philippines
HOUSE OF REPRESENTATIVES
Constitution Hills, Quezon City

EIGHTEENTH CONGRESS
First Regular Session

HOUSE BILL No. 5994

Introduced by Representative Gabriel H. Bordado Jr.

EXPLANATORY NOTE

Global markets are unceasingly changing and improving, and if we are to
keep the country’s competitive edge and to adapt to rapid technological innovations,
itis important to keep avenues for continued learning and education open and
accessible to our citizens. The government should continue to encourage people to
pursue further education; coordinate with the employers of the private and public
sectors to ensure that education is possible and accessible to their employees
should they wish to seek it; and provide incentives, assistance, and benefits to those
who wish to take-up post-graduate education or other equivalent learning or
trainings.

This Act seeks to encourage people to pursue further education and graduate
studies by providing tax and other incentives to participating employers either in
the public or private sector.

GABRIEL H/BORDADO, JR.


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Constitution Hills, Quezon City

EIGHTEENTH CONGRESS
First Regular Session

HOUSE BILL NO. _5094

Introduced by Representative Gabriel H. Bordado Jr.

AN ACT PROMOTING GRADUATE STUDIES AND LIFE-LONG LEARNING IN THE
PHILIPPINES

Be it enacted by the Senate and the House of Representatives of the Philippines in
Congress assembled:

SECTION 1. Short Title. - This Act shall be known as the “Graduate Studies and Life-
Long Learning Act « ;

SEC. 2. Consistent with the state policy to promote continuing education and life-
long learning, the government shall provide means and incentives to bona fide
citizens who wish to pursue post-graduate education and/or any other forms of life-
long learning and higher education training that shall provide new skills or further
enhance their existing skills, knowledge and capabilities so that they can become or
remain productive citizens of the country.

SEC. 3. All employers, whether in private or public sectors, are mandated to give
considerations to their employees who enroll in graduate studies or any form of life-
long learning or higher education trainings by allowing revised schedules and
workloads without necessarily sacrificing the quality of work so that those who
wish to pursue graduate studies or higher learning shall be encouraged to do so.

SEC. 4. All employers are likewise encouraged to provide scholarships and
incentives to their employees who wish to pursue graduate studies and other forms
of life-long learning, In the event they do so, the amount they spent for such
scholarships shall be considered a deduction from gross income. For this purpose,
the relevant provisions of the National Internal Revenue Code shall be amended.


Provided that the granting of such scholarships shall not impose any form of
mandatory return service to the employee-beneficiaries.

SEC. 5. The Commission on Higher Education (CHED), and the Technical Education
Skills and Development Authority (TESDA), in coordination with the Bureau of
Internal Revenues (BIR) and the Department of Labor and Employment (DOLE)
shall jointly formulate and issue rules and regulations as may be necessary to carry
out the provisions of this Act.

SEC. 6, The funds necessary to carry out the provisions of this Act shall be included
in the General Appropriations Act of the year following its enactment into law and
thereafter.

SEC. 7. All laws, orders, issuance rules and regulations or parts thereof inconsistent
with any provision of this Act are hereby repealed, modified, or amended
accordingly.

SEC. 8. This Act shall take effect upon its approval.

Approved.