An Act Institutionalizing The Grant Of A Teaching Supplies Allowance For Public School Teachers And Appropriating Funds Therefor

• A Teaching Supplies Allowance for the purchase of chalks, erasers, forms, and other classroom supplies and materials in the amount of P10,000 per teacher per school year is authorized.
• Coverage – The grant of the cash allowance shall be limited to teachers who are engaged in actual classroom teaching in public basic education.
• Exemption from Income Taxes. – The teaching supplies allowance provided in Section 3 hereof shall be exempt from tax on income.
• Funding. In the first year of the effectivity of this Act, the amount of Three thousand five hundred pesos (P3,500.00) per teacher per school year, shall be charged against the current appropriations of the Department of Education (DepEd) for the Teaching Supplies Allowance, while the additional Sixthousand five hundred pesos (P6,500.00) per teacher per school year, shall be charged against any available funds and/or savings of the DepEd. Thereafter, the amount of Ten thousand pesos (P10,000.00) per teacher per school year, shall be included in the DepEd budget for the Teaching Supplies Allowance under the General Appropriations Act.
• Periodic Review for Increases. – The Secretary of Education is mandated to conduct a periodic review of the Teaching Supplies Allowance, taking into account the current prices of classroom supplies, and, if warranted, recommend the necessary increase in the amount of the allowance.