People with Disabilities Rights Protection Act Article 72
The government shall, by laws, reduce or exempt the taxes to be paid by people with disabilities or their supporters.Provided that a tax payer or his/her spouse or supported family members be disabled, it is allowed to record the special reduction amount in favor of people with disabilities on the tax return, and the amount is prescribed in the Income Tax Act.The subsidies received by people with disabilities or their supporters are not subject to taxation.
中文原文 身心障礙者權益保障法第72條
對於身心障礙者或其扶養者應繳納之稅捐，依法給予適當之減免。
納稅義務人或與其合併申報納稅之配偶或扶養親屬為身心障礙者，應准予列報身心障礙特別扣除額，其金額於所得稅法定之。
身心障礙者或其扶養者依本法規定所得之各項補助，應免納所得稅。
納稅義務人或與其合併申報納稅之配偶或扶養親屬為身心障礙者，應准予列報身心障礙特別扣除額，其金額於所得稅法定之。
身心障礙者或其扶養者依本法規定所得之各項補助，應免納所得稅。