The maximum amount of funding required for this Act is NT$840 billion, under which special budgets may be prepared in stages in view of the epidemic development and will be submitted to the Legislative Yuan for review, whereas the budget preparation and implementation are not subject to restrictions prescribed in Article 23, Article 62, and Article 63 of the Budget Act. However, there shall be no interaccount use of any budget items deleted or cut down by the Legislative Yuan.
The sources of funding for the budget in the preceding paragraph may be paid for with revenues from the surplus from the previous fiscal year or debt raising. The maximum debt raised each year is not subject to restrictions prescribed in Paragraph 7, Article 5 of the Public Debt Act. The central government's total loan cap set for its general budget and special budgets as a percentage of its sum of annual expenditures under general budget and special budgets during the implementation period of this Act is not subject to restrictions prescribed in Paragraph 2, Article 14 of the Fiscal Discipline Act.
The forecast amount of outstanding public debt with a maturity of one year or more incurred by the central government during the implementation period of this Act shall be processed in accordance with Paragraph 1, Article 5 of the Public Debt Act.
To address various emergency needs for disease prevention, relief, or revitalization measures, relevant authorities may request the approval of the Executive Yuan and pay parts of the funding on their own before legal proceedings for the special budgets under Paragraph 1 of this Article are completed.