================================================================================ TAIWAN FOOD, RESOURCE, AND COMMODITY ASSURANCE ACT Legislative Yuan of the Republic of China (Taiwan) 11th Term, 2026 Session Prepared by Imran Cooper, The Amanuensis May 2026 VERIFICATION NOTES: TAIWAN FISCAL AND POLITICAL FRAMEWORK (verified 2025-2026): - Republic of China (Taiwan, 中華民國): population approximately 23.4 million; six special municipalities (Taipei, New Taipei, Taoyuan, Taichung, Tainan, Kaohsiung) plus 16 counties and cities; the Five-Yuan government structure under the 1947 Constitution as amended (Executive Yuan, Legislative Yuan, Judicial Yuan, Examination Yuan, Control Yuan). - President Lai Ching-te (賴清德) inaugurated 20 May 2024; Vice-President Hsiao Bi-khim (蕭美琴). Democratic Progressive Party (DPP) government. - Legislative Yuan: 113 seats; KMT plurality following January 2024 elections; cross-party dynamics shape major legislation. - Currency: New Taiwan dollar (NT$ / TWD). TAIWAN STATE-ASSET AND DEVELOPMENT-FINANCE CHASSIS: - National Development Fund (NDF / 國家發展基金), Executive Yuan: direct investment portfolio as of end-2024 includes 70 emerging businesses totalling NT$77.232 billion and 64 venture capital investments totalling NT$17.244 billion (NDF 2024 Annual Report, ws.ndc.gov.tw / df.gov.tw). - Planned Taiwan sovereign wealth fund: President Lai Ching-te announced plans to set up a Taiwan sovereign wealth fund on 20 May 2025 in his anniversary speech (taipeitimes.com); Taiwan reported to be studying the Singapore model (Temasek + GIC) for the planned fund (news.tvbs.com.tw, 22 May 2025); decisions await Executive Yuan approval as of mid-2025. The sovereign-wealth-fund proposal is the institutional context this Act inherits but does not presuppose; the Authority under the sibling Taiwan Productive Capacity Authority Act coordinates with whatever sovereign-wealth structure ultimately emerges. - Bank of Taiwan (臺灣銀行): state-owned commercial and trust bank; one of the principal Taiwanese public financial institutions. - Taipower (Taiwan Power Company / 台灣電力公司): state-owned electricity utility. - CPC Corporation, Taiwan (台灣中油股份有限公司): state-owned petroleum company. - Chunghwa Post (中華郵政): state-owned postal service with national reach and the historical bank-of-the-population posture through Chunghwa Post Savings. TAIWAN AGRICULTURAL AND FOOD CONTEXT: - Taiwan agricultural sector is significant but the island imports the majority of its grain (wheat, soy, corn) — making food resilience a strategic concern. - Council of Agriculture (Ministry of Agriculture from August 2023): oversees Taiwanese agricultural and food policy. - Public Stockholding Programme for rice operated by the Ministry of Agriculture; the Taiwanese commissary-equivalent staple-food chassis. - Free-school-lunch programmes operate at municipal and county level in Taiwan, with substantial public investment. TAIWAN POLITICAL AND HISTORICAL ANCHORS: - Constitution of the Republic of China (1947) as amended: the Five-Yuan structure originating in Sun Yat-sen's "Three Principles of the People" (San-min Chu-i / 三民主義 — minzu / nationalism, minquan / democracy, minsheng / livelihood). The minsheng principle, often translated as "people's livelihood," is the philosophical anchor for the social-economic dimension of Taiwanese constitutional governance and the load-bearing anchor for this Act. - Sun Yat-sen (孫中山 / 孫逸仙, 1866-1925): founder of the Republic of China; the philosophical anchor for the minsheng principle and for state-coordinated economic development for the people's livelihood. The Sun Yat-sen Memorial Hall in Taipei is one of the most important Taiwanese civic spaces. - 228 Incident (二二八事件, 28 February 1947): the violent suppression of the Taiwanese uprising; recognised by the Republic of China as a national wound; the historical anchor that places state legitimacy through service-to-people at the apex of Taiwanese constitutional values. - Lifting of martial law (15 July 1987) and democratic transition: the foundational moment of contemporary Taiwanese democratic legitimacy. - Direct presidential election (since 1996): the operational mark of Taiwanese democratic consolidation. - Sunflower Movement (太陽花學運, 18 March - 10 April 2014): the occupation of the Legislative Yuan by student-led civil society; the contemporary anchor for Taiwanese civic-economic skepticism of state-corporate consolidation. - KMT - DPP cross-party dynamic: post-2000 alternation in power has confirmed Taiwanese democratic-electoral consolidation; major social-economic legislation typically requires cross-party cooperation given Legislative Yuan composition. TAIWAN COOPERATIVE TRADITION: - Taiwan has a long-standing cooperative tradition (合作社), with agricultural cooperatives, fishery cooperatives, and credit cooperatives operating nationally; the Cooperatives Act (合作社法) governs Taiwanese cooperatives. TAIWAN REGIONAL FRAMEWORK: - Six special municipalities (直轄市): Taipei, New Taipei, Taoyuan, Taichung, Tainan, Kaohsiung. - Sixteen counties and cities (縣市): Changhua, Chiayi (county and city), Hsinchu (county and city), Hualien, Keelung, Kinmen, Lienchiang (Matsu), Miaoli, Nantou, Penghu, Pingtung, Taitung, Yilan, Yunlin. - Each municipality / county / city has elected mayors / magistrates and councils. TAIWAN UNIQUE CONTEXT — CROSS-STRAIT SECURITY: - Taiwan's strategic context includes sustained People's Republic of China military threat. The Republic of China Armed Forces operate extensive logistical and reserve infrastructure on an island-defence footing. - Strategic food and commodity reserves are operationally significant for Taiwanese resilience. DISTRIBUTION INFRASTRUCTURE PROOF OF CAPACITY: - National Health Insurance (NHI / 全民健康保險): operated by the National Health Insurance Administration (NHIA / 中央健康保險署) since 1995; coverage approaching universal at 99.9% of residents — among the most comprehensive single-payer systems globally. Demonstrates Taiwanese administrative capacity to operate universal social programmes. - NHI Card (健保卡): the universal-distribution identifier; serves as the load-bearing distribution chassis for any universal Taiwanese programme. - Citizen Digital Certificate (自然人憑證) and the new Taiwan ID digital infrastructure provide digital-state extension capability. - Chunghwa Post: national postal reach; Chunghwa Post Savings is a historical bank-of-the-population chassis. HISTORICAL AND BIOLOGICAL PRECEDENT (Papers VIII + I, universal): - Augustus annona civica; Nerva alimenta; Tabula Alimentaria COMPETENCY AND DEVELOPMENTAL INFRASTRUCTURE (Paper X, universal): - Taiwan education system: 9-year compulsory + 12-year basic education programme (2014-); Taiwanese performance on international assessments (PISA / TIMSS) consistently among the highest globally; supportive substrate for K-25 extension. CLASSICAL AND PHILOSOPHICAL ANCHORS (universal + Taiwanese): - Plato "Republic"; Adam Smith "Wealth of Nations" Book V - Sun Yat-sen "Three Principles of the People" (San-min Chu-i), particularly the minsheng / 民生 / people's livelihood principle - Confucian governance tradition operative in Taiwanese political culture: ren (仁 / humaneness), yi (義 / righteousness), li (禮 / propriety) MATHEMATICS OF ABUNDANCE (Paper III anchors, applied to Taiwan): - Taiwan food spending: significant share for low-income households - Taiwan grain import dependence: structural reliance on imported wheat, soy, corn from North America and elsewhere UNVERIFIED (flag for final-pass verification before public distribution): - Legislative Yuan term enumeration for 2024-2028 (11th cited; confirm) - Taiwan central government budget 2026 final total - Taiwan sovereign wealth fund Executive Yuan approval status Q2 2026 refresh - NHI participant count current refresh (99.9% cited) ================================================================================ LEGISLATIVE YUAN OF THE REPUBLIC OF CHINA 中華民國立法院 11th Term / 2026 Session ================================================================================ DRAFT BILL / 法律草案 INTRODUCED BY ________ (Members of the Legislative Yuan) 提出人 ________ (立法委員) CONCERNING THE ESTABLISHMENT OF THE TAIWAN FOOD, RESOURCE, AND COMMODITY ASSURANCE PROGRAMME 關於設立臺灣食品、資源及生活必需品保障計畫 A LAW / 法律 ================================================================================ LONG TITLE / 條文標題 ================================================================================ A LAW concerning the establishment of the Taiwan Food, Resource, and Commodity Assurance Programme; the establishment of Taiwan Food Assurance Centres in every special municipality and county; the conferral of an at-cost basic-needs commodity entitlement on every National Health Insurance enrolled person, identified through the NHI Card system that covers approximately 99.9% of Taiwanese residents; coordination with the Ministry of Agriculture's Public Stockholding Programme for rice and staple foods; coordination with existing municipal and county free-school-lunch programmes for operational integration; coordination with the Council of Agricultural Cooperatives and the Taiwanese cooperative movement under the Cooperatives Act; explicit declination to establish any new Taiwanese income tax, business tax (營業稅 / VAT), or other tax for the funding of the Programme; consistency with the Sun Yat-sen minsheng (people's livelihood) principle of the Three Principles of the People; and provision for connected purposes. ================================================================================ LEGISLATIVE ROUTING NOTE ================================================================================ This Draft Bill is for introduction in the Legislative Yuan (立法院) of the Republic of China during the 11th Term, 2026 Session, under the legislative-initiative provisions of the Constitution of the Republic of China as amended. Suggested committee referrals following First Reading: - Social Welfare and Environmental Hygiene Committee (社會福利及衛生環境委員會) — for the welfare-related provisions - Finance Committee (財政委員會) — for fiscal provisions - Economics Committee (經濟委員會) — for the Council of Agricultural Cooperatives and Ministry of Agriculture coordination - Education and Culture Committee (教育及文化委員會) — for the education-modernisation provisions Following Legislative Yuan passage in the Third Reading the Bill is submitted to the President of the Republic for promulgation. ================================================================================ DIVISION I — FOOD ASSURANCE ================================================================================ ARTICLE 1. ESTABLISHMENT OF THE TAIWAN FOOD, RESOURCE, AND COMMODITY ASSURANCE PROGRAMME. (1) There is hereby established the Taiwan Food, Resource, and Commodity Assurance Programme (臺灣食品、資源及生活必需品保障 計畫, "the Programme"), administered by the Ministry of Health and Welfare in coordination with the Ministry of Agriculture, the Ministry of Finance, and the six special municipalities and sixteen counties / cities. (2) The Programme shall operate Taiwan Food Assurance Centres (臺灣食品保障中心, "TFACs") in every special municipality and county / city on the effective date of this Act. ARTICLE 2. ENTITLEMENT TO PARTICIPATE. (1) Every Republic of China national ordinarily resident in Taiwan, identified by NHI Card (健保卡), is automatically entitled to participate in the Programme. (2) Foreign nationals lawfully resident in Taiwan and enrolled in the National Health Insurance system are likewise entitled. (3) Participation is voluntary. ARTICLE 3. PROGRAMME GOODS AND AT-COST PRICING. (1) TFAC outlets shall offer for distribution at production cost plus reasonable distribution allowance: (a) Staple foods (rice from the Public Stockholding Programme, noodles, cooking oils, sauces consistent with Taiwanese dietary tradition, tea, vegetables and fruits sourced where possible from Taiwanese farmers); (b) Protein sources (pork, chicken, eggs, fish from Taiwanese fisheries, tofu, soy products); (c) Basic clothing including school uniforms aligned with the national curriculum; (d) Hand tools, household goods, basic kitchen and cleaning supplies; (e) Educational supplies for K-25 students; (f) Basic baby and child supplies; (g) Emergency-preparedness supplies (water, non-perishable food, basic lighting) given Taiwan's earthquake, typhoon, and strategic-security exposure. (2) Pricing shall be calculated on the at-cost basis. ARTICLE 4. COORDINATION WITH PUBLIC STOCKHOLDING PROGRAMME. (1) The Ministry of Agriculture's Public Stockholding Programme for rice and staple foods is wholly preserved by this Act. (2) TFAC outlets shall coordinate with the Public Stockholding Programme for rice supply, providing an end-distribution channel for the Programme's rice reserves. ARTICLE 5. COORDINATION WITH MUNICIPAL FREE-SCHOOL-LUNCH PROGRAMMES. (1) The Programme operates in coordination with existing municipal and county free-school-lunch programmes, preserving the autonomy and operational independence of those programmes. (2) Where TFAC outlets are co-located with school-lunch programme kitchens, operational coordination shall reduce duplication. ================================================================================ DIVISION II — PUBLIC HEALTH PROMOTION ================================================================================ ARTICLE 6. PUBLIC HEALTH PROMOTION. (1) The National Health Insurance Administration (中央健康保險署) is directed to monitor and to report annually to the Legislative Yuan on the relationship between TFAC access in each municipality / county / city and Taiwanese population health indicators. ================================================================================ DIVISION III — EDUCATION MODERNISATION ================================================================================ ARTICLE 7. EDUCATION PIPELINE AND THE K-25 EXTENSION. (1) The Taiwanese 12-year basic education system is acknowledged by this Act as a foundation for the K-25 developmental pipeline proposed by the Vitruvian Quotient framework (Cooper, 2026). (2) The Minister of Education is directed to prepare a report to the Legislative Yuan within twenty-four months on the operational steps required to extend developmental and competency-maintenance frameworks beyond the current 12-year framework, in coordination with the polytechnic and university sectors. ================================================================================ DIVISION IV — FUNDING ================================================================================ ARTICLE 8. INITIAL APPROPRIATION. (1) For the financial year 2027 there is appropriated from the Central Government Budget the sum of NT$30 billion for the establishment of the Programme. (2) Subsequent annual appropriations shall be made in the ordinary annual budget. ARTICLE 9. NATIONAL DEVELOPMENT FUND CO-INVESTMENT. (1) TFAC infrastructure capital investment may, by agreement between the Programme and the National Development Fund Steering Committee, be co-financed from the National Development Fund (NDF), where consistent with NDF investment priorities. ================================================================================ DIVISION V — GENERAL PROVISIONS ================================================================================ ARTICLE 10. NO NEW TAXATION. (1) The Legislative Yuan declares that no new Taiwanese income tax, business tax (營業稅), commodity tax (貨物稅), or other Taiwanese tax of any kind is established, extended, or increased by this Act. ARTICLE 11. EXISTING TAIWANESE INSTITUTIONS UNAFFECTED. This Act does not affect the establishment, functions, governance, or operation of: (a) National Health Insurance (NHI) and the National Health Insurance Administration; (b) The Public Stockholding Programme for rice and staple foods; (c) Existing municipal and county free-school-lunch programmes; (d) The National Development Fund, beyond the coordination expressly authorised by Article 9; (e) Bank of Taiwan, Taipower, CPC Corporation, Chunghwa Post, and other state-owned enterprises; (f) The Central Bank of the Republic of China (Taiwan); (g) The five-Yuan government structure and the Constitution of the Republic of China. ARTICLE 12. COOPERATIVE-SOCIETY PARTNERSHIP. (1) The Minister of Agriculture is directed to enter partnership agreements with Taiwanese agricultural cooperatives, fishery cooperatives, and credit cooperatives under the Cooperatives Act for the operation of TFAC outlets where the cooperative is willing and able. ARTICLE 13. EFFECTIVE DATE. (1) This Act takes effect on 1 January 2027, except that Article 8 (Initial Appropriation) takes effect on the date this Act is promulgated, and Article 1 (Establishment) takes effect ninety days after promulgation. ARTICLE 14. INTERPRETATION. In this Act — "the Programme" means the Taiwan Food, Resource, and Commodity Assurance Programme established under Article 1; "a TFAC outlet" means a Taiwan Food Assurance Centre established under Article 1; "NHI Card" means the National Health Insurance Card issued by the NHIA; "special municipality" (直轄市) and "county / city" (縣市) have the meanings given by Taiwanese local-government law; "cooperative" (合作社) has the meaning given by the Cooperatives Act; "ordinarily resident" has the meaning given by Taiwanese residence law. ================================================================================ - END - ================================================================================