The police officers, firefighters, coastguards, immigration officers, aircrewmen and volunteer forces safety fund (hereinafter referred to as “the Fund”) is established under this Act. The adoption of this Act is for the purposes of ensuring access to medical care and home care for police officers, fire-fighters, coastguards, immigration officers, aircrewmen and volunteer forces, boosting their morale, and providing a mechanism for the management and operation of the Fund.

The Ministry of the Interior shall be the competent authority for this Act.

This Act shall be applicable to the following persons:
1. Personnel carrying out police tasks in accordance with organization acts or regulations of police agencies.
2. Personnel carrying out firefighting and rescue tasks in accordance with organization acts or regulations of fire agencies.
3. Personnel carrying out coastguarding tasks in accordance with organization acts or regulations of Coast Guard Administration.
4. Personnel carrying out border entry/exit control, immigration and anti-human trafficking tasks in accordance with organization acts or regulations of the National Immigration Agency, Ministry of the Interior.
5. Personnel carrying out airborne tasks in accordance with organization acts or regulations of the National Airborne Service Corps, Ministry of the Interior.
6. Personnel who passed Civil Service Examinations carrying out the above-mentioned five tasks during orientation training.
7. Volunteer Force.
The personnel of Volunteer Force mentioned in the preceding paragraph shall be provided by the competent authority.

The Fund shall be directed for the following purposes:
1. The safety fund for the bereaved family of those who died in the line of duty.
2. The safety fund for medical, inpatient and rehabilitation expenses incurred by those who get injured or suffer from physical handicaps in the course of duty.
3. The safety fund for covering other living expenses or providing emergency assistance services for those who suffer in the line of duty.
The regulations regarding the amount of safety fund, application procedures and other related matters prescribed in the preceding paragraph shall be formulated by the competent authority and submitted to the Executive Yuan for approval.
The amount of financial assistance received from other similar funds for the same reason prescribed in Paragraph 1 shall be deducted from the aforementioned safety fund and only the balance of two subsidies shall be paid. If the amount of the benefits received from other funds exceeds the limit on the granting of the Fund, no subsidy shall be granted.

The fund is generated from the following revenues:
1. The NT $ 1 billion appropriation from the Executive Yuan that shall budget this funding over a 9-year span with NT $ 200 million in Year 1 and NT $ 100 million from each of the subsequent 8 years.
2. Donations from all sectors of the community.
3. Revenue from the interest and utilization of the Fund.
4. Other related revenue.
This Fund is Expandable Trust Fund.

The Police Officers, Fire-fighters, Coastguards, Immigration Officers, Aircrewmen and Volunteer Forces Safety Fund Management Committee (hereinafter referred to as the “Committee”) shall be established to take charge of the income and expenditure, management, and utilization of the Fund.
The Committee shall follow regulations on the establishment and administration of the Fund made by the competent authority to deal with the income and expenditure, management, and utilization of the Fund.

The Committee shall consist of nine to fifteen commissioners, including a convener who is served by the chief of the competent authority and represents the committee, and a vice-convener who is served by the deputy chief of the competent authority. The remaining Committee members by appointment shall be filled by the Deputy Minister of Finance, Vice Comptroller of DBGAS, Deputy Director-General of Coast Guard Administration, Deputy Director-General of the National Police Agency of the Ministry of the Interior, Deputy Director-General of the National Fire Agency, Deputy Director-General of the National Immigration Agency of the Ministry of the Interior, Deputy Chief of the National Airborne Service Corps, who will be appointed in that capacity and excused from office on the same basis. In addition, the remaining Committee members by selection shall be filled by people with professional knowledge and experience in the field of law, economics, finance and other fields that are relevant to the business of the Committee.
The Committee members who belong to the same party shall not exceed half of the total number of Committee members. Members of each gender shall not be less than one-third of the total number of members.
Members who are selected pursuant to the first paragraph hereof shall serve a term of three years. Should a Committee member be substituted before the term expires, the term of the successor will expire on the original expiration date.

The Committee meeting shall be called and chaired by the Committee Convener. When the convener is unable to perform his/her duties, the vice-convener shall act on his/her behalf. When the vice-convener is unable to perform his/her duties, the convener shall designate a Committee member to act on his/her behalf.

The Fund shall focus on security and profitability, whereas saving and administration of the Fund shall be subject to the provisions set forth in the National Treasury Act.

The budget compilation, budget execution and preparing final accounts of the Fund shall be governed by the provisions under the Budget Act, the Accounting Act, the Final Accounts Act, the Audit Act, and other related laws and regulations.

The accounting of the Fund shall be based on systems established in accordance with provisions of the Accounting Act.

Regulations regarding the establishment and administration of the Fund shall be made by the competent authority.

This Act shall come into force on the date of promulgation.