Special Act for Prevention, Relief and Revitalization Measures for Severe Pneumonia with Novel Pathogens Article 9-1
Income tax shall be waived for subsidies, support, allowances, incentives, or compensation provided by the government to individuals or entities affected by the severe pneumonia with novel pathogens in accordance with this Special Act, Article 53 of the Communicable Disease Control Act, or other laws or regulations.The subsidies, support, allowances, incentives, or compensation provided by the government and specified in the preceding paragraph may not be used as the objects for offsetting, seizure, guarantee, or compulsory enforcement.
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9-1條
受嚴重特殊傳染性肺炎影響而依本條例、傳染病防治法第五十三條或其他法律規定，自政府領取之補貼、補助、津貼、獎勵及補償，免納所得稅。
前項自政府領取之補貼、補助、津貼、獎勵及補償，不得作為抵銷、扣押、供擔保或強制執行之標的。
前項自政府領取之補貼、補助、津貼、獎勵及補償，不得作為抵銷、扣押、供擔保或強制執行之標的。