Tax Exemption For Teachers Rendering
Service During Election Period

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, Senator Nancy Binay has filed Senate Bill No. 2370 seeking to exempt from income tax the honoraria, allowances, and other financial benefits given to teachers rendering service during elections.

Furthermore, it is declared the policy of the State to promote and uplift the economic status of teachers and to recognize the public service they render during national and local elections.

If passed into law, all honoraria, allowances, and other pfinancial 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.

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