AN ACT AMENDING SECTION TWENTY-FOUR (24), PARAGRAPH (e), SUB-PARAGRAPH (1) OF THE NATIONAL INTERNAL REVENUE CODE OF 1977, AS AMENDED, AS TO EXEMPT NON-STOCK, NON-PROFIT EDUCATIONAL INSTITUTIONS FROM THE TWENTY PERCENT (20%) INCOME TAX ON INTEREST ONPHILIPPINE CURRENCY BANK DEPOSITS, AND PROVIDING CONDITIONS FOR THEIR EXEMPTION