THE Committee on Ways and Means at the House of Representatives has approved the substitute bill that exempts the teaching supplies allowance of public school teachers from tax.

Albay Rep. Joey Sarte Salceda, chairman of the committee, said the substitute bill is a consolidated version of House Bills 547, 714, 1849, 1893, 1913, 2697, 2781, 2829, 3476, 3543, 4072, 4383, 4982, 5688, 6977, 7057, and 7720.

Salceda said section 4 of the measure provides that teachers shall receive an allowance that will be used for the purchase of teaching supplies and materials, the payment of incidental expenses, and the implementation of various learning delivery modalities.

The allowance for School Year 2023-2024 is pegged at P5,000; P7,500 per teacher for School Year 2023-2024, and P10,000 for SY 2024-2025 and thereafter.

The proposed benefit would not be subject to income tax.

The panel also approved the tax provisions of the substitute bills to measures establishing a state college in Dinagat Islands; establishing a state college in Alabel, Sarangani; converting the Siquijor State College in Larena, Siquijor, including its extension campus in Lazi, Siquijor into a state university; and declaring the Philippine State College of Aeronautics as the national professional institution for aviation, renaming it as the National Aviation Academy of the Philippines.

These provisions exempt the said state universities and colleges from donor’s tax, as well as custom duties for the importation of books and publications for purposes certified by the Commission on Higher Education.