Presidential and Vice Presidential Election and Recall Act Article 40
A pair of candidates may list as itemized deductions on their income tax declaration for the election year any campaign expenses, less any accepted donations, that do not exceed the maximum campaign fund amount prescribed in Article 38 and that were paid during the period beginning on the day public notice of the election is issued and ending thirty days after election day.
中文原文 總統副總統選舉罷免法（新840809制定）第40條
自選舉公告之日起，至投票日後三十日內，同一組候選人所支付與競選活動有關之競選經費，於第三十八條規定候選人競選經費最高金額內，減除接受捐贈，得於申報所得稅時合併作為當年度列舉扣除額。