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EducationSocial Welfare
BillSBN-93520th Congress

Special Education Fund (Sef)

In committee Filed Aug 5, 2025
◷ Where it standsIn Committee
FiledCommittee2nd Reading3rd ReadingBicamEnacted

Filed on August 5, 2025, and referred to the Committees on Local Government and Basic Education; it has been pending in committee since then with no recorded action.

Should you care?
Relevance to you
Broad

The bill addresses the need for more comprehensive funding for education-related expenses.

Students in public schoolsLocal government unitsTeachers and school staffParents and guardians
Timeliness
Timely

The bill responds to evolving educational needs and the challenges posed by the pandemic.

Affects you ifPublic school studentsLocal school boardsTeaching personnelNon-teaching personnelParents of students
Impact assessment
AI read — verify with source
Overall impact
5.1/ 10
Long title

Special Education Fund (Sef)

Plain-language summary
AI Summary

This bill aims to expand the purposes and applications of the Special Education Fund (SEF) to include additional expenses related to health, sanitation, and educational resources, thereby addressing the underutilization of the fund.

What this bill actually requires
RequiresExpands SEF purposes to include health and sanitation expenses, educational research, and support for international student competitions.
FundsThe SEF is funded by an additional one percent (1%) tax on real property.
DeadlineThis Act shall take effect fifteen (15) days following publication.
ⓘ AI-generated — verify with the source.↗ Official Senate PDF
What changes from current law

Compared with current law:

Today

SEF is limited to specific educational expenses.

This bill

SEF can also cover health, sanitation, and technology expenses.

ⓘ AI-generated comparison — verify against the bill and the cited law.
Ask this bill

The SEF is a fund generated from an additional one percent (1%) tax on real property, allocated to local school boards for various educational expenses.

Source · full text
Issue areas
EducationSocial WelfareSpecial Education FundPublic school studentsLocal school boardsEducational technologyHealth and sanitation

✦ Dashed tags are AI-suggested nuance; solid tags follow the committee taxonomy.

Legislative history
Aug 5, 2025Senate
Introduced by Senator JINGGOY EJERCITO ESTRADA;
Sep 1, 2025Senate
Read on First Reading and Referred to the Committees on LOCAL GOVERNMENT and BASIC EDUCATION;
✦ AI insight

Stalled: the bill has sat in committee for over two months with no action since its first reading on September 1, 2025.

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Floor activity

No floor deliberations yet — this measure has not reached plenary. Its committee-stage actions appear under Legislative history above.

Full text
SBN-935 — verbatim textAs filed

with oft TWENTIETH CONGRESS OF THE REPUBLIC OF THE PHILIPPINES ) 25 AUG -5 P3:55 First Regular Session SENATE RECER*O DY S. No. _ Introduced by Senator Jinggoy Ejercito Estrada AN ACT EXPANDING THE PURPOSES AND APPLICATION OF THE SPECIAL EDUCATION FUND (SEF) AMENDING FOR THE PURPOSE SECTION 272 OF REPUBLIC ACT NO. 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991, AND FOR OTHER PURPOSES EXPLANATORY NOTE The Special Education Fund (SEF) arises from the additional one percent (1%) tax on real property and is allotted by the Local Government Code to the local school boards. This Fund is allocated for the operation and maintenance of public schools; construction and repair of school buildings, facilities and equipment; educational research; purchase of books and periodicals; and sports development in amounts determined by the local school boards themselves. However, these purposes do not adequately respond to the challenges of the changing times, especially with the evolving needs of the education sector. The Second Congressional Commission on Education (EDCOM 2) in its Year One Report, "Miseducation: The Failed System of Philippine Education" revealed that, "there is a marked disparity in SEF income among different types of local government units". The Commission noted that the median SEF income of municipalities is only 4% of that of cities and provinces. Meanwhile, first class municipalities have SEF incomes 68 times more than their sixth class counterparts."

But the more serious concern is the underutilization of the SEF which, according to EDCOM 2's analysis, amounted to P15 billion in 2022.1 This legislation proposes the expansion of the purposes and application of the SEF to include expenses in health and sanitation such as procurement of personal protective equipment, vaccines, disinfectants, as well as psychosocial first aid and examination for teaching and non-teaching personnel. Expenses incurred in relation to blended and remote learning, particularly the acquisition of electronic tools/gadgets and internet connectivity, are incorporated. The listing is also expanded to include financial support for students participating in international trainings and competitions. Furthermore, this measure institutionalizes the allowable expenses chargeable against the SEF as embodied in Joint Circular No. 1, s. 2017 and JC No. 2, s. 2020, issued by the Department of Education (DepEd), Department of Budget and Management (DBM) and Department of the Interior and Local Government (DILG). This hopes to provide clarification and guidance for local government units with respect to the proper disbursement of the SEF. The passage of this legislation is earnestly sought. JINGGOY EJERCITO ESTRADA * LGU Special Education Fund underutilized, inequitable - EDCOM 2.

Offer of fis TWENTIETH CONGRESS OF THE REPUBLIC OF THE PHILIPPINES First Regular Session 25 AUG -5 P3:55 SENATE RECEIVED BY: S. No. _ Introduced by Senator Jinggoy Ejercito Estrada AN ACT EXPANDING THE PURPOSES AND APPLICATION OF THE SPECIAL EDUCATION FUND (SEF) AMENDING FOR THE PURPOSE SECTION 272 OF REPUBLIC ACT NO. 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991, AND FOR OTHER PURPOSES Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

Section 1. Section 272 of Republic Act No. 7160 is hereby amended to read as

follows: "Section 272. Application of Proceeds of the Additional One Percent SEF Tax. - "The proceeds from the additional one percent (1%) tax on real property accruing to the Special Education Fund (SEF) shall be automatically released to the local school boards; Provided, That in case of provinces, the proceeds shall be divided equally between the provincial and municipal school boards; Provided, however, That the proceeds shall be allocated for the [operation and maintenance of public schools; construction and repair of schoel buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined-and approved by the locat school beard] FOLLOWING PURPOSES:

"1) OPERATION AND MAINTENANCE OF PUBLIC SCHOOLS: "A. PAYMENT OF SALARIES, ALLOWANCES AND OTHER BENEFITS OF TEACHING AND NON-TEACHING PERSONNEL; "B. ESTABLISHMENT AND MAINTENANCE OF EXTENSION CLASSES, INCLUDING THE CREATION OF TEACHER ITEMS FOR SAID CLASSES; "C. PAYMENT OF SALARIES/WAGES OF UTILITY WORKERS AND SECURITY GUARDS HIRED IN PUBLIC ELEMENTARY AND SECONDARY SCHOOLS WHICH HAVE NOT BEEN PROVIDED SUCH POSITION IN THE BUDGET OF THE DEPARTMENT OF EDUCATION (DEPED); "D. PAYMENT OF EXPENSES PERTAINING TO THE OPERATION OF SCHOOLS INCLUDING ELECTRICITY AND WATER BILLS; "E. PAYMENT OF COSTS AND EXPENSES IN CONNECTION WITH THE ACQUISITION, PRODUCTION, REPRODUCTION, AND PRINTING OF LEARNING MATERIALS FOR THE LEARNERS, SUCH AS SELF-LEARNING MODULES, TEXTBOOKS, ACTIVITY SHEETS AND STUDY GUIDES/MANUALS APPROVED BY THE DEPED; "F. PURCHASE OF EXTERNAL STORAGE DEVICES; "G. COMMUNICATION EXPENSES SUCH AS, BUT NOT LIMITED TO LANDLINE PHONE FOR COMMUNICATION, LOAD FOR MOBILE PHONE COMMUNICATION AND WI-FI CONNECTION; "H. PAYMENT OF SUBSCRIPTION FEE FOR VIDEOCONFERENCING OR REMOTE

COMMUNICATION TOOLS/APPLICATIONS OR PLATFORMS; "I. PAYMENT OF HONORARIA AND ALLOWANCES OF LOCALLY-HIRED PERSONNEL, TRAINED AND QUALIFIED TUTORS OR LEARNING FACILITATORS; "J. TRAINING/WEBINARS FOR TEACHING AND NON-TEACHING PERSONNEL, SCHOOL LEADERS, PARENTS, LEARNING FACILITATORS AND COMMUNITY EDUCATION VOLUNTEERS; AND "K. PAYMENT OF COST AND EXPENSES IN THE DISTRIBUTION AND RETRIEVAL OF LEARNING MATERIALS FOR THE LEARNERS, SUCH AS, BUT NOT LIMITED TO TRANSPORTATION EXPENSES OF DEPED PERSONNEL IN THE DISTRIBUTION AND RETRIEVAL OF SELF-LEARNING MODULES, AND SHIPMENT, DELIVERY AND COURIER SERVICES. "2) CONSTRUCTION AND REPAIR OF SCHOOL BUILDINGS: "A. CONSTRUCTION, REPAIR AND MAINTENANCE OF SCHOOL BUILDINGS AND OTHER FACILITIES, SUCH AS SCIENCE/COMPUTER LABORATORIES, LIBRARIES, ADMINISTRATION AMONG PUBLIC OFFICES, OTHERS, FOR ELEMENTARY AND SECONDARY SCHOOLS, WHICH ARE DEEMED TO HAVE SHORTAGE OF CLASSROOMS OR OF OTHER FACILITIES; "B. ACQUISITION AND TITLING OF SCHOOL SITES; AND, "C. INSTALLATION OF HEALTH AREAS OR FACILITIES SUCH AS, BUT NOT LIMITED TO SCHOOL CLINICS AND WASH AREAS.

"3) FACILITIES AND EQUIPMENT: "A. ACQUISITION OF LABORATORY, TECHNICAL AND SIMILAR APPARATUS, AND INFORMATION TECHNOLOGY EQUIPMENT AND COROLLARY SUPPORTING SERVICES SUCH AS INTERNET CONNECTIVITY; "B. PERSONAL COMPUTER, LAPTOP COMPUTER, TABLET, ELECTRONIC NOTEBOOK AND SMARTPHONE; "C. PRINTER, SCANNER, PHOTOCOPYING MACHINE, AND OTHER PRINTING OR PHOTOCOPYING EQUIPMENT AND THEIR CONSUMABLES; "D. TELEVISION SET, ANTENNA/CABLE SATELLITE CONNECTION, RADIO WITH AM/FM CHANNEL, TWO-WAY RADIO FOR REMOTE/OFF GRID AREAS; AND, "E. PRIMARY AND SECONDARY BATTERIES, CAR BATTERY AND SOLAR PANEL. "4) HEALTH AND SANITATION EXPENSES: "A. PERSONAL PROTECTIVE EQUIPMENT SUCH AS, BUT NOT LIMITED TO, FACE MASKS, FACE SHIELDS, HAND GLOVES, SURGICAL CAPS, HATS, EYE GOGGLES, AND HAZMAT SUITS; "B. MEDICAL DEVICES SUCH AS, BUT NOT LIMITED TO, THERMAL/TEMPERATURE SCANNERS, AND DIGITAL THERMOMETERS; "C. VACCINES, VITAMINS AND MINERALS; AND FOOD SUPPLEMENTS; HAND SANITIZERS, ALCOHOL, DISINFECTANTS, ANTI-BACTERIAL OR GERMICIDAL

SOAPS, CLEANING EQUIPMENT, BLEACH, HYGIENE PARAPHERNALIA, FOOT BATH; AND, "E. PSYCHOSOCIAL FIRST AID, MENTAL AND PHYSICAL EXAMINATION OR CHECK-UP FOR TEACHING AND NON-TEACHING PERSONNEL AND LEARNERS, AND MEDICAL DOCTOR'S CONSULTATION. "5) EDUCATIONAL RESEARCH OTHER THAN THE RESEARCH SUBJECT AREAS FUNDED IN THE DEPED BUDGET, SUBJECT TO THE PREVAILING POLICIES AND GUIDELINES OF THE DEPED; "6) PURCHASE OF PRESCRIBED TEXTBOOKS, BOOKS, PERIODICALS, TEACHING AIDS AND OTHER INSTRUCTIONAL MATERIALS FOR THE LIBRARIES OF THE DIFFERENT ELEMENTARY AND SECONDARY SCHOOLS IN THE PROVINCE, CITY AND MUNICIPALITY, AND PURCHASE OF INSTRUCTIONAL MATERIALS, WORKBOOKS AND TEXTBOOKS NEEDED BY PUBLIC ELEMENTARY AND SECONDARY SCHOOLS; "7) SPORTS DEVELOPMENT: EXPENSES FOR SCHOOL SPORTS ACTIVITIES AT THE NATIONAL, REGIONAL, DIVISION, DISTRICT, MUNICIPAL AND BARANGAY LEVELS, AS WELL AS FOR OTHER DEPED RELATED ACTIVITIES; "8) PAYMENT OF EXPENSES AND/OR PROVISION OF FINANCIAL ASSISTANCE FOR STUDENTS PARTICIPATING IN INTERNATIONAL TRAININGS, CONFERENCES, AND COMPETITIONS: "9) FUNDING FOR THE EARLY CHILDHOOD CARE AND DEVELOPMENT (ECCD) PROGRAM:

"A. DIRECT SERVICES RELATED TO THE IMPLEMENTATION OF THE ECCD PROGRAM, SUCH AS SALARIES/ ALLOWANCES OF LOCALLY-HIRED CHILD DEVELOPMENT TEACHERS AND/OR DAY CARE WORKERS, ETC.; "B. ORGANIZATION AND SUPPORT OF PARENT COOPERATIVES TO ESTABLISH COMMUNITY-BASED ECCD PROGRAMS; "C. PROVISION OF COUNTERPART FUNDS FOR THE CONTINUING PROFESSIONAL DEVELOPMENT OF ECCD PUBLIC SERVICE PROVIDERS; "D. PROVISION OF FACILITIES FOR THE CONDUCT OF THE ECCD PROGRAM; AND, "E. PAYMENT OF EXPENSES PERTAINING TO THE OPERATIONS OF THE NATIONAL CHILD DEVELOPMENT CENTERS, INCLUDING BUT NOT LIMITED TO UTILITIES AND COMMUNICATION."

Sec. 2. Separability Clause. - If any provision of this Act is declared invalid or

unconstitutional, the remaining provision not affected thereby shall continue to be in full force and effect.

Sec. 3. Repealing Clause. - All laws, decrees, orders or regulations or part

thereof inconsistent with this Act are hereby repealed or modified accordingly.

Sec. 4. Effectivity. - This Act shall take effect fifteen (15) days following the

completion of its publication in the Official Gazette or in a national newspaper of general circulation. Approved,

Reproduced from the Senate document. The official PDF is the authoritative version.