SENATOR Nancy Binay refiled her bill exempting from income tax the honoraria, allowances, and other financial benefits of teachers rendering service during an election period.

In filing Senate Bill 2370, Binay said that teachers are often said to be the heroes during elections.

“Unfortunately, elections are prone to incidents of election-related violence and deaths,” she said in her explanatory note.

She cited reports that in the elections last year, the Commission on Elections identified 300 areas of concern.

Thus, Binay said that in recognition of the notable service of teachers and considering the hazardous environment they serve in during elections, it is high time to pass a measure exempting from income tax their honoraria, allowances and other financial benefits given during elections.