"Teacher Tax Relief Act of 2003". Teachers play a vital role in nation-building . They mold the minds of the youth to prepare them to become socio-civic minded citizens. However, they are forced to seek jobs abroad because their take home pay locally is not enough to meet the financial requirements of their families. In order to lessen the financial burden of teachers and prevent their exodus abroad, this bill seeks to exempt from income taxation the qualified incidental expenses incurred by teachers relative to their profession. The qualified incidental expenses shall include personal expenses for books, supplies, equipment and other materials needed in their teaching activities.