Bill exempting election honoraria from tax gets final Senate nod

EXTENDED DUTY Teachers serving as board of election inspectors spend an extra day on Tuesday wrapping up their task at North Fairview Elementary School in Quezon City after vote-counting machines and secure digital (SD) cards malfunctioned in many precincts on Election Day. —NIÑO JESUS ORBETA

MANILA, Philippines — The Senate on Monday passed on third and final reading a bill exempting from income tax the honoraria, allowances and other benefits given to poll workers, including teachers who will render election duties.

With 17 affirmative votes, no negative votes and no abstentions, the upper chamber approved Senate Bill No. 2520 which seeks to amend the National Internal Revenue Code.

If signed into law, the honoraria, travel allowance, and such other benefits granted by the Commission on Elections (Comelec) to individuals rendering election service will be tax exempt.

READ: DOF objects to proposed tax exemption on election honoraria, allowances

“Aside from performing the noble task of educating the youth, teachers also have an additional role during elections. They are called to man the polling precincts in order to protect the sanctity of every ballot and facilitate the conduct of peaceful and clean elections,” Senator Pia Cayetano, chairperson of the Senate ways and means committee, said in an earlier sponsorship speech.

“Pursuant to Republic Act No. 10756 also known as the Election Service Reform Act, the said task is not only limited to our teachers, as the Comelec may also appoint other persons to serve during elections, including DepEd (Department of Education) non-teaching personnel,” she added.

Citing DepEd, Cayetano noted that nearly 650,000 of its personnel rendered service in the recently held 2022 polls.

An estimated 319,317 public school teachers sat as electoral board members and while some served as supervisory election officials, according to the senator.

EDV