Special Act for Prevention, Relief and Revitalization Measures for Severe Pneumonia with Novel Pathogens Article 4
Authorities（agencies）, enterprises, schools, legal entities, and organizations that pay employees salary during their leave period in accordance with Paragraph 3 of the preceding article may deduct 200％ of their salary payment from its amount of income of the current year. The same shall apply to salaries for employees who take leave due to response measures conducted in accordance with orders issued by the Commander of the Central Epidemic Command Center during their leave period.Where the salary paid to employees is already eligible for tax incentives prescribed in other laws, the provisions in the preceding paragraph shall not apply.Regulations on the leave period, employees, scope of salary payment, scope of income, deduction method, application deadline, application procedures, required certification documents, and other related matters specified in Paragraph 1 shall be established by the central competent health authority and the Ministry of Finance after consulting related authorities.
中文原文 嚴重特殊傳染性肺炎防治及紓困振興特別條例第4條
機關（構）、事業單位、學校、法人、團體給付員工依前條第三項規定請假期間之薪資，得就該薪資金額之百分之二百，自申報當年度所得稅之所得額中減除。
其給付員工依中央流行疫情指揮中心指揮官所為應變處置指示而得請假期間之薪資，亦同。
前項給付員工之薪資金額已適用其他法律規定之租稅優惠者，不適用前項規定。
第一項請假期間、員工、給付薪資金額範圍、所得額範圍及減除方式、申請期限、申請程序、應檢附之證明文件及其他相關事項之辦法，由中央衛生主管機關會同財政部並會商相關機關定之。
其給付員工依中央流行疫情指揮中心指揮官所為應變處置指示而得請假期間之薪資，亦同。
前項給付員工之薪資金額已適用其他法律規定之租稅優惠者，不適用前項規定。
第一項請假期間、員工、給付薪資金額範圍、所得額範圍及減除方式、申請期限、申請程序、應檢附之證明文件及其他相關事項之辦法，由中央衛生主管機關會同財政部並會商相關機關定之。