All the income and expenses involving lending space, facilities and equipment, the delegation of operations, the encouragement of private sector participation, students retaking failed courses and taking make-up courses, school enrollment, student selection, internships, and extension education at public special education schools shall be documented in an independent account, the remaining balance has to be deposited for the purpose of improving school infrastructure and teaching equipment, unrestricted by the Budget Act, Article 13, National Property Act Article 7, and local public property management regulations.
The regulations in the previous paragraph on income and expenses operations shall be determined by the competent central authority.

The enactment of regulations and autonomous enactments authorized by the Act shall include representatives of equivalent-level teacher organizations, preschool educator organizations, special education parent groups, general education parent groups, and special education students to participate in the developing procedures by the corresponding competent authorities.

The enforcement rules of the Act shall be determined by the competent central authority.

The Act is implemented on the date of promulgation.