Adopt-a-school Act of 2025

Senat offier of the ductary TWENTIETH CONGRESS OF THE REPUBLIC OF THE PHILIPPINES First Regular Session 25 AUG -4 P1:15 SENATE RECEIVED 2 1794 S. No._ Introduced by Senator Loren Legarda AN ACT FURTHER STRENGTHENING THE INCENTIVES FOR PRIVATE SECTOR PARTICIPATION IN PUBLIC EDUCATIONAL INSTITUTIONS BY AMENDING CERTAIN PROVISIONS IN REPUBLIC ACT NO. 8525 OTHERWISE KNOWN AS THE "ADOPT-A-SCHOOL ACT OF 1998" EXPLANATORY NOTE One of the most pressing issues in our education system is the persistent disconnect between our educational institutions and the industries that should be employing our graduates. The Philippine Business for Education (PBEd) revealed that while four out of five firms are now open to hiring senior high school graduates— an improvement from the 2018 survey, where only three out of five were willing— there is still a long way to go. Nearly half of these firms said they had positions available for K to 12 graduates, but these roles are predominantly entry-level jobs in the service sector or administrative positions that fresh college graduates are already competing for. PBEd pointed out that the industry still "generally prefers" college degree holders. For example, in 2024, employers expect that 73%, or 12,544 of the 17,273 entry-level jobs, will be filled by college graduates, leaving less than a quarter for senior high school finishers. Furthermore, most businesses (62%) remain uncertain about hiring more K to 12 graduates in the next two years. 1 1 Chi, C. (2024, July 17). More firms open to hiring K-12 grads, but most still prefer college degree- holders. Philstar.com. https://www.philstar.com/headlines/2024/07/15/2370370/more-firms-open- hiring-k-12-grads-most-still-prefer-college-degree-holders

To help address this issue, the new "Adopt-a-School Act," amending Republic Act No. 8525, is proposed to fortify the partnerships between our educational institutions and industry stakeholders. First, the bill broadens the scope of support that the private sector can extend to public educational institutions, including training and further education for school heads, teachers, and learners, as well as support for certifications, scholarships, and the construction and repair of school facilities. Additionally, it includes the provision of essential educational materials, technical vocational tools, and assistive devices for learners with special needs. Second, the proposed measure addresses a critical issue identified by the Second Congressional Commission on Education (EDCOM2), as reported by the Bureau of Internal Revenue, where not a single entity has availed itself of the tax incentives under the Adopt-A-School Act of 1998 (R.A. No. 8525) since 1996. The proposed measure addresses this by introducing clearer incentive provisions aimed at encouraging and strengthening partnerships between educational institutions and adopting individuals or entities. Third, the membership of the Adopt-A-School Coordinating Council is expanded to include key industry and government representatives. This measure aims to revitalize the partnership between the private sector and our educational institutions, a collaboration that is vital to the success of both our students and our economy. Given the significant evolution of our educational landscape, this amendment is essential to updating and aligning the program with the current needs of our educational system. In view of the foregoing, the passage of this measure is earnestly sought. LOREN LEGARDA

Senate office of the Scarcialy TWENTIETH CONGRESS OF THE REPUBLIC OF THE PHILIPPINES 25 AUG -4 P1:15 First Regular Session SENATE RECEIVEO B: S. No. _ Introduced by Senator Loren Legarda AN ACT FURTHER STRENGTHENING THE INCENTIVES FOR PRIVATE SECTOR PARTICIPATION IN PUBLIC EDUCATIONAL INSTITUTIONS BY AMENDING CERTAIN PROVISIONS IN REPUBLIC ACT NO. 8525 OTHERWISE KNOWN AS THE "ADOPT-A-SCHOOL ACT OF 1998" Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

SECTION 1. Section 1 of Republic Act No. 8525, otherwise known as the

2 "Adopt-a-School Act of 1998", is hereby amended to read as follows: "Section 1. Title. - This Act shall be known and cited as the ["Adopt a School Act of 1998"] "ADOPT-A-SCHOOL ACT OF 2025"

Sec. 2. Section 2 of Republic Act No. 8525 is hereby amended to read as

7 follows: "Section 2. Declaration of Policy. - It is the policy of the State to provide quality and relevant education to the Filipino youth and to encourage private initiative to support [public education] THE EDUCATION OF THE PUBLIC. Towards this end, the State shall institute programs to [encourage] INCENTIVIZE THE private [companies and enterprises] SECTOR, to [help] ASSIST in the DEVELOPMENT, upgrading, and modernization of THE COUNTRY'S public [schools] EDUCATION SYSTEM, [in the

country, particulary these in poverty stricken provinces] AND TO ESTABLISH PROPER LINKAGES BETWEEN EDUCATIONAL INSTITUTIONS AND THEIR RESPECTIVE INDUSTRIES, PARTICULARLY IN THE TRAINING AND EMPLOYMENT OF SENIOR HIGH SCHOOL (SHS) GRADUATES."

Sec. 3. Section 3 of Republic Act No. 8525 is hereby amended to read as

follows: "Section 3. Adopt-a-School Program. - There is hereby established the "Adopt-a-School Program" which will allow private INDIVIDUALS OR entities, WHETHER LOCAL OR FOREIGN, OF GOOD STANDING to assist [al public [scheet] EDUCATIONAL INSTITUTIONS, whether EARLY CHILDHOOD, elementary, secondary, TECHNICAL-VOCATIONAL, ALTERNATIVE LEARNING SYSTEM (ALS), or [tertiary] HIGHER EDUCATION, preferably located in lany of the twenty (20) poorest provinces identified by the Presidential Council for Countryside Development or any other government ageney tasked with identifying the poorest provinces] THE 4TH AND 5TH CLASS PROVINCES, CITIES, AND MUNICIPALITIES AS DETERMINED BY THE DEPARTMENT OF FINANCE (DOF) AND OTHER LOCAL GOVERNMENT UNITS (LGUs) EXPERIENCING SEVERE SHORTAGES, INSUFFICIENT BUDGET, OR HAVING NUMEROUS POOR BUT HIGH PERFORMING LEARNERS in, but not limited to, the following areas: (A) FURTHER TRAINING, DEVELOPMENT, AND/OR EDUCATION OF CHILD DEVELOPMENT WORKERS AND TEACHERS, BASIC EDUCATION TEACHERS, SCHOOL HEADS, TVET TRAINERS, AND HIGHER EDUCATION FACULTY MEMBERS; (B) EDUCATION OF LEARNERS IN THE ALTERNATIVE LEARNING SYSTEM; (C) ASSESSMENTS IN PURSUIT OF RELEVANT WORK-

RELATED CERTIFICATIONS AND CREDENTIALS; (D) DONATION OF REAL ESTATE PROPERTY FOR THE BENEFIT OF EDUCATIONAL INSTITUTIONS; (E) [staff and faculty development for training and further education] Construction OF SCHOOL facilities SUCH AS LIBRARIES AND LABORATORIES, INCLUDING THOSE RELATED TO POWER, WATER, SANITATION, AND HYGIENE, AS WELL AS INCLUSIVE LEARNING RESOURCES; (F) [upgrading] UPGRADE AND REPAIR of existing facilities; (G) Provision of [books, publications] ANY AND ALL FORMS OF SCHOOL SUPPLIES, LEARNING MATERIALS, AND EQUIPMENT, [and other instructional materials] SUCH AS BUT NOT LIMITED TO, PRINT AND ELECTRONIC BOOKS (E-BOOKS), OTHER FORMS OF PUBLICATIONS, EDUCATIONAL FILMS AND OTHER MULTIMEDIA MATERIALS, TECHNOLOGICAL HARDWARE AND SOFTWARE, AND TECHNICAL- VOCATIONAL LIVELIHOOD (TVL) TOOLS AND EQUIPMENT; (H) HEALTH AND NUTRITION PACKAGES, ESPECIALLY IN THE EARLY YEARS (FOR AGES ZERO TO FIVE); (I) ASSISTIVE LEARNING DEVICES AND EQUIPMENT FOR LEARNERS WITH DISABILITIES; (J) Modernization of instructional technologies; AND (K) ESTABLISHMENT OF PARTNERSHIPS FOR THE IMPLEMENTATION OF EDUCATIONAL PROGRAMS, ESPECIALLY IN LEARNING RECOVERY. [A Memorandum of Agreement (MOA) specifying the details of the adoption shall be entered into between the adopting entity and the head of the school concerned: Provided, That such MOA

shall be subject to review and approval of the Superintendent of Schools of the province or district concerned: Provided, further, That the agreement shall last for at least two (2) years with the possibility of extension: Provided, finally, That such period may be shortened only in cases where the adopting entity is dissolved before the end of such period unless otherwise earlier terminated in accordance with the succeeding Section.]

Sec. 4. A new Section to be denominated as Section 3-A is hereby inserted into

Republic Act No. 8525 to read as follows: "SECTION 4-A. ADOPTION AND AGREEMENT PROCEDURE. - A MEMORANDUM OF AGREEMENT (MOA) SPECIFYING THE DETAILS OF THE ADOPTION SHALL BE ENTERED INTO BETWEEN THE ADOPTING INDIVIDUAL/S OR ENTITY/IES AND THE HEAD OF THE EDUCATIONAL INSTITUTION CONCERNED, PROVIDED THAT: (A) IT SHALL BE SUBJECT TO REVIEW AND APPROVAL, DEPENDING ON THE EDUCATIONAL INSTITUTION CONCERNED, AS FOLLOWS: (I) FOR ALL EARLY CHILDHOOD EDUCATION PROGRAMS, THE RELEVANT LOCAL GOVERNMENT OFFICE INVOLVED; (II) FOR ALL BASIC EDUCATION UNITS AND TVET INSTITUTIONS, THE CONCERNED FIELD OFFICE SUPERVISING THE BENEFICIARY INSTITUTION; AND (III) FOR ALL HIGHER EDUCATION UNITS, THE BOARD OF THE HIGHER EDUCATION INSTITUTION CONCERNED; (B) THE DURATION OF THE AGREEMENT SHALL BE DULY AGREED UPON BY THE PARTIES WITH A POSSIBILITY OF EXTENSION. HOWEVER, SUCH PERIOD MAY BE SHORTENED ONLY IN CASES

WHERE THE ADOPTING INDIVIDUAL DIES PRIOR TO THE END OF THE PERIOD OR THE ENTITY INVOLVED IS DISSOLVED BEFORE THE END OF SUCH PERIOD, UNLESS OTHERWISE EARLIER TERMINATED IN ACCORDANCE WITH THIS ACT; (C) THE MOA ENTERED INTO BETWEEN AN INDIVIDUAL AND AN EDUCATIONAL INSTITUTION MUST BE BRIEF AND CONCISE, SPECIFIC TO THE GOODS OR SERVICES BEING DONATED, IN ORDER TO ACHIEVE A MORE STREAMLINED MANNER IN WHICH SUCH GOODS AND SERVICES ARE DONATED TO THE EDUCATIONAL INSTITUTION INVOLVED. THE ADOPT-A-SCHOOL COORDINATING COUNCIL SHALL ALSO DEVELOP THE APPROPRIATE MECHANISMS TO ENABLE ADOPTING INDIVIDUAL/S AND ENTITY/ IES TO ENTER INTO A MOA WITH SEVERAL EDUCATIONAL INSTITUTIONS WITHIN A REGION, SUBJECT TO THE REVIEW AND APPROVAL OF THE CONCERNED FIELD OFFICES OF THE EDUCATIONAL INSTITUTIONS INVOLVED IN ORDER TO FACILITATE AND INCENTIVIZE THE PROVISION OF SUPPORT TO A LARGER NUMBER OF EDUCATIONAL INSTITUTIONS. FURTHERMORE, ANY INDIVIDUAL OR ENTITY THAT DOES NOT AIM TO AVAIL OF ANY OF THE TAX INCENTIVES UNDER THIS LAW SHALL BE ALLOWED TO PROVIDE ANY AND ALL FORMS OF SUPPORT THAT MAY BE NEEDED BY THE EDUCATIONAL INSTITUTIONS INVOLVED THROUGH A DEED OF DONATION, SUBJECT TO THE APPROVAL OF THE RELEVANT OR SUPERVISING BODIES CONCERNED."

Sec. 5. A new Section to be denominated as Section 4 is hereby inserted into

the Republic Act No. 8525 to read as follows:

"SECTION 4. CREATION AND ESTABLISHMENT OF AN ADOPT-A-SCHOOL ONE-STOP SHOP. - THE DEPARTMENT OF EDUCATION (DEPED), COMMISSION ON HIGHER EDUCATION (CHED), AND TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY (TESDA) SHALL ESTABLISH AND MAINTAIN AN ADOPT-A-SCHOOL ONE- STOP SHOP WHICH SHALL SERVE AS A LOCATION TO ADDRESS QUERIES AND CONCERNS FROM PRIVATE INDIVIDUALS AND ENTITIES INTERESTED IN THE PROGRAM; PROVIDED, THAT DEPED, CHED AND TESDA SHALL, IN CONSULTATION WITH THE EARLY CHILDHOOD CARE AND DEVELOPMENT COUNCIL (ECCD), BUREAU OF INTERNAL REVENUE (BIR), BUREAU OF CUSTOMS (BOC), AND DEPARTMENT OF INFORMATION AND COMMUNICATIONS TECHNOLOGY (DICT), DEVELOP A STREAMLINED PROCESS FOR TAX INCENTIVES APPLICATION AND ESTABLISH AN INTEGRATED AND FULLY OPERATIONAL ONLINE PORTAL CONSISTENT WITH EXISTING LAWS AND GUIDELINES ON THE EASE OF DOING BUSINESS AND EFFICIENT GOVERNMENT SERVICE DELIVERY. THE ESTABLISHMENT AND IMPLEMENTATION OF THE SAID ONE-STOP-SHOP SHALL INCLUDE THE FOLLOWING KEY COMPONENTS: (A) THE ONLINE PORTAL SHALL BE DESIGNED TO RECEIVE QUERIES AND CONCERNS FROM PRIVATE INDIVIDUALS AND ENTITIES THAT ARE INTERESTED IN THE PROGRAM, AS WELL AS RECEIVE AND PROCESS APPLICATIONS FOR TAX INCENTIVES JOINTLY WITH THE BIR AND THE BOC; (B) DEPED, CHED, AND TESDA, AS WELL AS THE ECCD

COUNCIL SECRETARIAT, SHALL HAVE THE FOLLOWING RESPONSIBILITIES, INCLUDING BUT NOT LIMITED TO: (I) ENGAGE STAKEHOLDERS TO PROVIDE SUPPORT TO IDENTIFIED PRIORITY AREAS FOR INTERVENTION; (II) ESTABLISH AN ADOPT-A-SCHOOL UNIT WITHIN THEIR RESPECTIVE AGENCIES AND REQUEST FOR THE CREATION OF THE APPROPRIATE PLANTILLA POSITIONS, EXCEPT IN THE CASE OF THE ECCD, AS SUCH WILL BE HANDLED BY THE RESPECTIVE LGU INVOLVED; (III) ENSURE THAT PERSONNEL IN THE FIELD UNITS ARE FAMILIAR WITH THE ADOPT- A-SCHOOL PROGRAM THROUGH MEASURES SUCH AS BUT NOT LIMITED TO PERIODIC ORIENTATIONS AND DEVELOPMENT OF GUIDELINES AND OPERATIONAL MANUALS; AND (IV) SUBMIT QUARTERLY REPORTS ON THE IMPLEMENTATION OF THE ADOPT-A- SCHOOL PROGRAM TO THE ADOPT-A- SCHOOL COORDINATING COUNCIL. (C) THE ADOPT-A-SCHOOL UNIT SHALL HAVE THE FOLLOWING RESPONSIBILITIES, INCLUDING BUT NOT LIMITED TO: RESPOND TO QUERIES AND CONCERNS (I) FROM PRIVATE INDIVIDUALS AND ENTITIES INTERESTED IN THE PROGRAM; (II) RECEIVE, REVIEW, AND PROCESS APPLICATIONS FOR TAX INCENTIVES;

(III) PROVIDE ASSISTANCE TO ADOPTING INDIVIDUALS AND ENTITIES THROUGH PROACTIVE COORDINATION WITH THE BIR, BOC, AND OTHER RELEVANT AGENCIES; (IV) CRAFT AN ADOPT-A-SCHOOL PROGRAM IMPLEMENTATION PLAN INCLUDING ITS CORRESPONDING TARGETS; (V) CASCADE INFORMATION ON ADOPT-A- SCHOOL PROGRAM TARGETS AND GUIDELINES TO ALL FIELD UNITS AND PRIVATE SECTOR STAKEHOLDERS; (VI) MONITOR AND PERIODICALLY ASSESS THE IMPLEMENTATION OF THE ADOPT-A- SCHOOL PROGRAM; (VII) PREPARE AND SUBMIT QUARTERLY PERFORMANCE REPORTS TO THE ADOPT- A-SCHOOL COORDINATING COUNCIL; AND (VIII) CONSULT WITH PRIVATE SECTOR STAKEHOLDERS, WHEN NECESSARY, TO BE ABLE TO CONTINUOUSLY IMPROVE THE IMPLEMENTATION OF THE ADOPT-A- SCHOOL PROGRAM. (D) ALL LOCAL GOVERNMENT UNITS CONCERNED SHALL HAVE THE FOLLOWING RESPONSIBILITIES, INCLUDING BUT NOT LIMITED TO: ENGAGE STAKEHOLDERS TO PROVIDE (I) SUPPORT FOR ECCD IN LINE WITH THE LGU RESPONSIBILITIES STIPULATED IN THE EARLY YEARS ACT; (II) REVIEW AND ENTER INTO AGREEMENTS

WITH ENTITIES THAT PROVIDE SUPPORT FOR ECCD PROGRAMS; AND (III) DEVELOP ADDITIONAL INCENTIVES TO PROMOTE THE SUPPORT OF THE PRIVATE SECTOR FOR ECCD. (E) THE BIR AND THE BOC SHALL HAVE THE FOLLOWING RESPONSIBILITIES, INCLUDING BUT NOT LIMITED TO: (I) ENSURE AND AID IN THE CREATION OF A STREAMLINED PROCESS ALLOWING FOR THE QUICK AND EFFICIENT RECEIPT OF TAX INCENTIVES FOR ALL PARTIES THAT ENGAGE IN THIS PROGRAM; (II) IMPLEMENT PROCEDURES AND COORDINATION MEASURES THAT ALLOW FOR THE QUICK ACCESS AND TRANSFER OF INFORMATION TO AND FROM ALL THE RELEVANT OFFICES AND AGENCIES INVOLVED IN THIS PROGRAM; AND (III) CREATE A SEPARATE OFFICE OR WORKING GROUP, AS NEEDED, IN ORDER TO FOCUS ON THE ADOPT-A-SCHOOL PROGRAM ALLOWING FOR THE TIMELY RESPONSE TO QUERIES AND NEEDS OF THE PROGRAM."

Sec. 6. Section 4 (Periodic Review) of Republic Act No. 8525 is hereby

renumbered as Section 5 and amended to read as follows: "Section [4] 5. Periodic review. - A review of the adoption shall be undertaken by the [local scheel board of the province or city where the scheet] CONCERNED FIELD OFFICE WHERE THE PARTICIPATING SCHOOL is located. The standards and guidelines for the review shall be formulated by the ADOPT-A-

SCHOOL Coordinating Council created under Sec. 7 hereof. The results of the review shall be taken into consideration in the assessment of the application for tax credits by the adopting INDIVIDUAL OR entity. The [school board] CONCERNED FIELD OFFICE may, after an appropriate review, recommend to the ADOPT-A-SCHOOL Coordinating Council the termination of the adoption. The adopting INDIVIDUAL OR entity may appeal the assessment to the ADOPT-A-SCHOOL Coordinating Council, whose decision shall be final and unappealable."

Sec. 7. Section 5 (Additional Deduction for Expenses Incurred for the Adoption)

of Republic Act No. 8525 is hereby deleted.

Sec. 8. Section 6 (Additional Incentives) of Republic Act No. 8525 is hereby

deleted, and replaced with a new Section 6 to read as follows: "SECTION 6. INCENTIVES FOR ADOPTING INDIVIDUALS OR ENTITIES, - PROVISIONS OF EXISTING LAWS TO THE CONTRARY NOTWITHSTANDING, ADOPTING INDIVIDUALS OR ENTITIES SHALL ENJOY THE FOLLOWING INCENTIVES: (A) ADDITIONAL DEDUCTION FOR EXPENSES INCURRED BY THE ADOPTING INDIVIDUAL OR ENTITY. - EXPENSES INCURRED BY THE ADOPTING INDIVIDUALS OR ENTITIES FOR THE "ADOPT-A-SCHOOL PROGRAM" SHALL BE ALLOWED AN ADDITIONAL DEDUCTION EQUIVALENT TO FIFTY PERCENT (50%) OF SUCH EXPENSES FROM THEIR GROSS TAXABLE INCOME. THIS PROVISION SHALL INCLUDE, BUT NOT BE EXCLUSIVE TO: (I) ANY AND ALL SCHOLARSHIPS FOR TEACHERS AND CHILD DEVELOPMENT WORKERS; (II) ALL SCHOLARSHIPS PROVIDED AT THE

TERTIARY LEVEL IN BOTH PUBLIC AND PRIVATE EDUCATIONAL INSTITUTIONS IF THE FUNDING AND SUPPORT INVOLVED IS FOR TECHNICAL TRAINING AND GRADUATE STUDIES OF UNDERPRIVILEGED STUDENTS AND THOSE WHO ARE PRODUCTS OF PUBLIC INSTITUTIONS; (III) LABOR TRAINING EXPENSES INCURRED FOR THE SKILLS DEVELOPMENT OF ENTERPRISE-BASED TRAINEES ENROLLED IN PUBLIC SENIOR HIGH SCHOOLS, PUBLIC HIGHER EDUCATIONAL INSTITUTIONS, OR PUBLIC TECHNICAL AND VOCATIONAL INSTITUTIONS DULY COVERED BY AN APPRENTICESHIP AGREEMENT UNDER REPUBLIC ACT NO. 12063 OR THE ENTERPRISE-BASED EDUCATION AND TRAINING FRAMEWORK ACT. PROVIDED, THAT FOR THE ADDITIONAL DEDUCTION FOR ENTERPRISE-BASED TRAINING OF STUDENTS FROM PUBLIC EDUCATIONAL INSTITUTIONS, SUCH DEDUCTION SHALL NOT EXCEED FIVE PERCENT (5%) OF THE TOTAL DIRECT LABOR EXPENSES. THIS DOES NOT PRECLUDE THE ENTITY FROM AVAILING OF OTHER BENEFITS AND INCENTIVES AS PROVIDED FOR BY THE PREVIOUSLY STATED ACT. VALUATION OF ASSISTANCE OTHER THAN MONEY SHALL BE BASED ON THE ACQUISITION

COST OF THE GOODS, SERVICES, AND REAL PROPERTY INVOLVED. SUCH VALUATION SHALL TAKE INTO CONSIDERATION THE DEPRECIATED VALUE OF THE GOODS AND REAL PROPERTY IN CASE THE SAID GOODS OR REAL PROPERTY INVOLVED HAVE ALREADY BEEN USED. THE GOODS AND SERVICES AS INDICATED UNDER THIS PROVISION SHALL INCLUDE ALL THOSE DIRECTLY OR INDIRECTLY USED BY THE PARTICIPATING SCHOOL OR EDUCATIONAL INSTITUTION INCLUDING BUT NOT EXCLUSIVE TO THE DONATION OF CONSTRUCTION SERVICES, TRANSPORTATION, TECHNOLOGICAL SUPPORT, TECHNOLOGICAL HARDWARE AND SOFTWARE, ESSENTIAL AND NUTRITIONAL FOOD, AND LOGISTICAL SUPPORT, PROVIDED THAT SUCH ARE USED SPECIFICALLY FOR THE PURPOSE AND BENEFIT OF THE PARTICIPATING SCHOOL OR EDUCATIONAL INSTITUTION; (B) ASSISTANCE IN THE EXPEDITION OF AVAILMENT OF TAX EXEMPTIONS AND CUSTOMS CLEARANCES. - COORDINATION SHALL BE MADE BETWEEN THE CONCERNED FIELD OFFICES WHEREIN THE SCHOOLS ARE LOCATED AND THE RELEVANT GOVERNMENT AGENCIES INVOLVED IN CERTIFYING THE TRANSFER OF GOODS AND SERVICES FROM THE INDIVIDUAL OR ENTITY DONATING TO A PARTICIPATING SCHOOL OR EDUCATIONAL INSTITUTION; (C) ADDITIONAL DEDUCTION FOR HIRING OF PUBLIC

SENIOR HIGH SCHOOL (SHS) GRADUATES. - ADOPTING INDIVIDUALS OR ENTITIES WHO HIRE SENIOR HIGH SCHOOL (SHS) GRADUATES FROM THEIR PARTNER PUBLIC SCHOOL SHALL ENJOY AN ADDITIONAL DEDUCTION EQUIVALENT TO 20% OF THE SALARIES, WAGES, AND BENEFITS PAID TO THE EMPLOYED SHS GRADUATE DURING THE ENTIRE FIRST YEAR OF EMPLOYMENT; (D) NAMING RIGHTS INCENTIVE. - IN ACCORDANCE WITH EXISTING LAWS AND SUBJECT TO THE GUIDELINES THAT SHALL BE PROVIDED IN THE IRR, THE ADOPTING INDIVIDUAL OR ENTITY SHALL BE ENTITLED TO HAVE ITS NAME EMBLAZONED BENEATH THE NAME OF THE SCHOOL AFTER WORDS INDICATING THAT THE SCHOOL IS UNDER THE "ADOPT-A-SCHOOL PROGRAM" PROVIDED HOWEVER THAT SUCH INCENTIVE CAN NO LONGER BE AVAILED OF BY THE DONOR SHOULD THEY ALREADY AVAIL OF ANY OR ALL OF THE ALLOWED TAX INCENTIVES; (E) ADDITIONAL INCENTIVES. - IN ACCORDANCE WITH EXISTING LAWS AND SUBJECT TO THE GUIDELINES THAT SHALL BE PROVIDED IN THE IRR, RELEVANT LGU SHALL BE ENCOURAGED TO PROVIDE FOR THEIR OWN TAX INCENTIVE MEASURES THAT WILL INCENTIVIZE INDIVIDUALS OR ENTITIES TO TAKE PART IN THIS PROGRAM AND AID IN THE GROWTH AND DEVELOPMENT OF THE EDUCATION SECTOR."

Sec. 9. Section 7 of Republic Act No. 8525 is hereby amended to read as

follows: "Section 7. ADOPT-A-SCHOOL Coordinating Council. - An

ADOPT-A-SCHOOL Coordinating Council, hereinafter referred to as the Council, is hereby created to coordinate and monitor the implementation of this Act. IN THE INTEREST OF COHERENCE AND EFFICIENCY, THE COUNCIL SHALL BE A BODY DEEMED UNDER THE OFFICE OF THE PRESIDENT, ALONG WITH ANY AND ALL CABINET CLUSTERS THAT MAY BE FORMED BY THE PRESIDENT FOR EDUCATION PURPOSES. The Council shall be composed of the Secretary of [the Department of Education, Culture and Sports (DECS)] DEPED, as chairperson; the Chairman of [the Commission on Higher Education (CHED)] CHED, and the Director- General of [the Technical Education and Skills Development Authority (TESDA)] TESDA as co-chairpersons; [the chairperson of the Presidential Council for Countryside Development (PCCD), and a representative from a national federation of chambers of commerce and industry] THE EXECUTIVE DIRECTOR OF THE EARLY CHILDHOOD CARE AND DEVELOPMENT (ECCD) COUNCIL SECRETARIAT, THE SECRETARY OF THE DEPARTMENT OF FINANCE (DOF), THE COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE (BIR); THE COMMISSIONER OF THE BUREAU OF CUSTOMS (BOC, AND A PRIVATE SECTOR REPRESENTATIVE FROM A REPUTABLE NON-GOVERNMENT ORGANIZATION ENGAGED IN THE EDUCATION SECTOR, WHO SHALL HAVE A TERM OF THREE (3) YEARS AND MAY BE REAPPOINTED FOR ANOTHER THREE (3) YEARS, to be appointed by the President of the Philippines, as members." THE PRIVATE SECTOR REPRESENTATIVE SHALL BE APPOINTED BY THE PRESIDENT FROM A LIST OF NOMINEES SUBMITTED BY THEIR RESPECTIVE ORGANIZATIONS. THEY SHALL SERVE A MAXIMUM TERM OF SIX (6) YEARS: PROVIDED, HOWEVER, THAT SUCH APPOINTMENT MAY BE TERMINATED BY THE PRESIDENT ON THE BASIS OF THE WITHDRAWAL OF ENDORSEMENT OR RECOMMENDATION

OF THE SECTOR THEY REPRESENT. APPOINTMENT TO ANY VACANCY SHALL BE ONLY FOR THE UNEXPIRED TERM OF THE PREDECESSOR. HEADS OF AGENCIES MAY DESIGNATE THEIR RESPECTIVE ALTERNATES WITH RANKS NOT LOWER THAN THIRD-LEVEL POSITIONS, AS PROVIDED BY THE CAREER EXECUTIVE SERVICE BOARD, OR ITS EQUIVALENT. ALL ALTERNATES SHALL BE AUTHORIZED TO DECIDE FOR OR ON BEHALF OF THEIR RESPECTIVE PRINCIPALS. The Council shall meet once every three (3) months. The chairpersons and members shall not receive compensation but shall be entitled to reimbursements for reasonable expenses related to the Council's activities. [The DECS, CHED and TESDA, through a mutual agreement, shall each make provisions for the secretariat of the Counci.] THE COUNCIL SHALL COORDINATE WITH NATIONAL GOVERNMENT AGENCIES (NGAS) AND EXISTING INTERAGENCY BODIES RELEVANT TO THE IMPLEMENTATION OF THE PROVISIONS OF THIS ACT, INCLUDING BUT NOT LIMITED TO THE DEPARTMENT OF ECONOMY, PLANNING, AND DEVELOPMENT (DEPDEV) AND THE DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT (DILG)."

Sec. 10. A new Section to be denominated as Section 7-A is hereby inserted

into the Republic Act No. 8525 to read as follows: "SECTION 7-A. CREATION OF THE ADOPT-A-SCHOOL COUNCIL SECRETARIAT. - TO SUPPORT THE FUNCTIONS OF THE ADOPT-A-SCHOOL COUNCIL, A SECRETARIAT IS HEREBY CREATED, INITIALLY STAFFED BY THE EXTERNAL PARTNERSHIPS SERVICE OF THE DEPED, SUBJECT TO FURTHER ADJUSTMENTS AS DECIDED UPON BY THE ADOPT- A-SCHOOL COUNCIL ONCE IT CONVENES."

Sec. 11. A new Section to be denominated as Section 7-B is hereby inserted

into the Republic Act No. 8525 to read as follows: "SECTION 7-B, STRUCTURE AND STAFFING PATTERN. - THE ADOPT-A-SCHOOL COUNCIL IS AUTHORIZED TO DETERMINE THE ORGANIZATIONAL STRUCTURE AND STAFFING PATTERN OF ITS SECRETARIAT, AND CREATE SUCH UNITS AS IT MAY DEEM NECESSARY, SUBJECT TO THE APPROVAL OF THE DEPARTMENT OF BUDGET AND MANAGEMENT."

Sec. 12. Section 8 of Republic Act No. 8525 is hereby amended to read as

follows: "Section 8. IMPLEMENTING Rules and regulations. - [The DECS, CHED and TESDA, in consultation with the Department of Finance, shall formulate the rules and regulations to implement this Act.] WITHIN NINETY (90) DAYS FROM THE EFFECTIVITY OF THIS ACT, THE DEPED, CHED, AND TESDA, IN CONSULTATION WITH THE DOF, BIR, AND BOC, WITH THE PARTICIPATION OF THE ECCD COUNCIL SECRETARIAT, SHALL FORMULATE THE IMPLEMENTING RULES AND REGULATIONS TO IMPLEMENT THIS ACT."

Sec. 13. A new Section to be denominated as Section 9 is hereby inserted into

the Republic Act No. 8525 to read as follows: "SECTION 9. TRANSITORY PROVISIONS. - TO PREVENT ANY DELAY IN THE DELIVERY OF GOODS, SERVICES, AND REAL PROPERTY, THE PROVISIONS OF REPUBLIC ACT NO. 8525 ALSO KNOWN AS THE "ADOPT-A- SCHOOL ACT OF 1998" SHALL STILL APPLY TO PENDING AND ON-GOING TRANSACTIONS AND/OR DONATIONS BY ADOPTING INDIVIDUALS OR ENTITIES. WITHIN THE YEAR OF THE ENACTMENT OF THIS LAW, THE AMOUNT NECESSARY FOR THE CREATION OF ADDITIONAL OFFICES AND POSITIONS AS WELL AS

IMPLEMENTATION OF THE ONE-STOP-SHOP SHALL BE CHARGED AGAINST THE CURRENT APPROPRIATIONS PROVIDED TO THE DEPED, CHED, TESDA, AND ECCD COUNCIL SECRETARIAT. THEREAFTER, SUCH AMOUNT NECESSARY FOR THE CONTINUED AND EFFECTIVE OPERATION OF THIS ACT SHALL BE INCLUDED IN THE GENERAL APPROPRIATIONS ACT OF THE YEARS FOLLOWING THE ENACTMENT OF THIS LAW."

Sec. 14. Section 9 (Separability Clause) of Republic Act No. 8525 is hereby

renumbered as Section 10 and amended to read as follows: "Section [9] 10. Separability Clause. - [In the event that] IF any PORTION OR provision of this Act is declared unconstitutional, [the validity of the other provisions shall not be affected by such declaration] THE REMAINDER OF THIS ACT OR ANY PROVISIONS NOT AFFECTED THEREBY SHALL REMAIN IN FORCE AND EFFECT."

Sec. 15. Section 10 (Repealing Clause) of Republic Act No. 8525 is hereby

renumbered as Section 11 and amended to read as follows: "Section [10] 11. Repealing Clause. - All laws, decrees, orders, rules and regulations, or parts thereof, inconsistent with THE PROVISIONS OF this Act are hereby repealed or modified accordingly."

Sec. 16. Section 11 (Effectivity Clause) of Republic Act No. 8525 is hereby

renumbered as Section 12 and amended to read as follows: Section [11] 12. Effectivity. - This Act shall take effect fifteen (15) days [after] FOLLOWING its COMPLETE publication in THE OFFICIAL GAZETTE OR IN A [two (2) national] newspaper[s] of general circulation. Approved,