In order to enhance the incentives for employers to pay their employees’salaries for quarantine leave due to COVID-19, Article 4 of the “Special Act for Prevention, Relief and Revitalization Measures for Severe Pneumonia with Novel Pathogens” stipulates a tax incentive such that an organization, business entity, school, juristic person, or institution may deduct 200% of the salary expenses paid to its employees for quarantine due to COVID-19 or other leaves ordered by the Central Epidemic Command Center from its amount of income of the current year.