Republic Act No. 11997

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

Section 1. Short Title

This Act shall be known as the "Kabalikat sa Pagtuturo Act ".

Section 2. Declaration of Policy

It is the policy of the State to protect and promote the right of all citizens to quality education at all levels and to take appropriate steps to make such education accessible to all.Towards this end, the State shall provide assistance to the teachers by covering the expenses necessary for the delivery of such education.

Section 3. Coverage

This grant of the cash allowance authorized in this Act shall cover all public school teachers who are engaged in basic education curriculum, consistent with the policy guidelines and learning delivery modalities recognized and implemented by the Department of Education (DepEd).

Section 4. Teaching Allowance

All public school teachers shall be granted a Teaching Allowance for the purchase of tangible or intangible teaching supplies and materials, the payment of incidental expenses, and the implementation or conduct of various learning delivery modalities in the total amount of Five thousand pesos (P5,000.00) per teacher for School Year 2024-2025; and Ten thousand pesos (P10,000.00) per teacher for School Year 2025-2026 and thereafter.

The Teaching Allowance shall not be subject to income tax.

Section 5. Appropriations

The initial amount necessary for the implementation of this Act shall be charged against the current budget of the DepEd. Thereafter, such sums as may be needed for the continued implementation of this Act shall be included in the annual General Appropriations Act (GAA).

Section 6. Implementing Rules and Regulations

Within sixty (60) days from the approval of this Act, the Secretary of Education shall, in consultation with the Department of Budget and Management, promulgate the rules and regulations necessary for the effective implementation of this Act.

Section 7. Separability Clause

If any provision of this Act is declared unconstitutional, the remainder thereof not otherwise affected shall remain in full force and effect.

Section 8. Repealing Clause

All laws, presidential decrees, executive orders, letters of instruction, proclamations or administrative regulations that are inconsistent with the provisions of this Act are hereby repealed, amended, or modified accordingly.

Section 9. Effectivity

Notwithstanding the non-issuance of the implementing rules and regulations, this Act shall take effect fifteen (15) days after its publication in the Official Gazette or in a newspaper of general circulation.

Approved,

(SGD.) FERDINAND MARTIN G. ROMUALDEZ Speaker of the House of Representatives	(SGD.) JUAN MIGUEL F. ZUBIRI President of the Senate

This Act, which is a consolidation of Senate Bill No. 1964 and House Bill No. 9682, was passed by the Senate of the Philippines and the House of Representatives on March 13, 2024.

(SGD.) REGINALD S. VELASCO Secretary General House of Representatives	(SGD.) RENATO N. BANTUG, JR. Secretary of the Senate

Approved: MAY 31, 2024

FERDINAND ROMUALDEZ MARCOS JR. President of the Philippines