||Enacted and promulgated by President Order Hua-Tsung I-Yi-Tzu No.11200015571 on Feb. 21, 2023
This Special Act has been drawn up in response to post severe pneumonia with novel pathogens (post-COVID-19 pandemic) global economic challenges, to ease the burden on the people, stabilize prices of daily essentials,
adjust industrial structure and maintain economic momentum, to enhance economic and social resilience and national sharing economy achievement.
The competent authority for this Special Act is the National Development Council.
Central government agencies that allocate a budget under this Special Act are responsible for planning, budget allocation and promotion of the items for enhancing post-pandemic economic and social resilience and national
sharing economy achievement.
The items for enhancing post-pandemic economic and social resilience and national sharing economy achievement designated by this Special Act are:
- Injection of funds into the
National Health Insurance Fund, the Labor Insurance Fund and the Taiwan Power Company.
- Reduction of residential burden and increase of residential quality.
- Expansion of public transport subsidy to reduce the transport burden of commuters.
- Enhancement of care for the disadvantaged and provision of related services.
- Promotion of industrial and small and medium-sized enterprises (SME) upgrading and transformation.
- Attraction of more international visitors.
- Enhancement of rural infrastructure, looking after the rights of farmers and fishermen.
- Reduction of the burden for people with student loans.
- Expansion of arts and cultural consumption and revitalization of the arts and cultural industries.
- Universal cash handout.
The regulations for execution method of the items in the aforementioned subparagraphs, matters that can be commissioned, time period, benchmark, amount, eligibility criteria, documents to be attached and other related
matters shall be formulated by the central government agencies allocating a budget and submitted to the Executive Yuan for approval.
The operations related to the issue of the universal cash handout in Article 3, Subparagraph 10 are not subject to the tender and contract award regulations of the Government Procurement Act.
Cash, allowance, subsidy or other payment obtained from the government under this Special Act shall be except from income tax.
Cash, allowance, subsidy or other payment obtained from the government under this Special Act cannot be used as the subject of offset, seizure, guarantee or compulsory execution.
The upper limit of funding for this Special Act is NT$380 billion, to be allocated by special budget; budget allocation shall not be subject to the restrictions of Article 23 of the Budget Act.
The source of funding in the aforementioned paragraph can be surplus shifted
from the previous fiscal year or
debt raised ; however, when there is still
the surplus from the previous fiscal year, that can be shifted during the implementation period, it should be used on a priority basis and debt cannot be
During the implementation period of this Special Act, the forecasted amounts of outstanding public debt with a maturity of 1 year or more incurred by the central government shall be handled according to Paragraph 1,
Article 5 of the Public Debt Act.
The competent authority shall monitor and evaluate the execution of all the items in the subparagraphs of Article 3.
The implementation period for this Special Act and special budget shall be the date of promulgation to December 31, 2025.