Through this investigation, it has been observed that over the past five years, the proportion of personal income tax paid by non-citizens relative to the total tax revenue does not adequately justify the exclusion of non-citizens with permanent residency and their children from tuition subsidies under Article 56 of the Senior High School Education Act, given their minimal impact on the national economy and fiscal conditions as of May 2024. Additionally, the government's review of central regulations for potential violations of the ICERD includes examining Articles 2 and 4 of the Education Fundamental Act, particularly for failing to add "race" as a category in accordance with ICERD. The necessary amendments have not been completed since 2020, and the government has only tracked revisions to educational laws identified in 2020, without regularly reassessing regulations needing revision based on current conditions. It is recommended that the government periodically review and revise educational laws and policies according to international human rights covenants to ensure they are updated to align with these standards. This will help guarantee equal treatment for all individuals residing in Taiwan. The Concluding Observations and Recommendations of the first national review of the ICERD report in April 2024, specifically under point 11, suggested that the government domesticate the ICERD, similar to other core United Nations human rights covenants. Therefore, the government should promptly draft and pass specific implementing legislation to ensure that the principles of the ICERD are fully integrated into Taiwanese law. iv. Secondary education must be affordable for all and the government should gradually implement a free education system. Taiwan is currently promoting an educational equity system that offers tuition-free elementary education. However, existing tuition subsidies for secondary and higher education exclude non-citizens. 27 Based on the principles of