The Special Education Act Article 9

The central and local governments shall plan a special education budget of no less than 4.5% of the yearly education budget in the central government and no less than 5% in local governments.When the local governments plan budgets, the education for students with disabilities shall come as the top priority.In order to maintain a balanced development of local education for students with disabilities, the central government shall subsidize personnel and practices; regulations of subsidies, accounting standards, application and review procedures, suspension of funding, deduction of current or future subsidies, performance assessment and other relevant matters are determined by the central competent authority after negotiation with municipal and county (city) governments.