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.