Permanent residents and their children are denied tuition subsidies when attending senior high school and above under Article 56 of the Senior High School Education Act due to their nationality, which means being subjected to differential treatment compared to R.O.C. citizens. This difference in eligibility represents a clear instance of discriminatory practice. While certain fundamental rights, such as voting, may be exclusive to citizens, the basic right to life, health, and education should be universally guaranteed. States must ensure that citizens and non-citizens enjoy these rights equally per international law. Foreigners with quasi-national status, including foreign spouses of citizens or permanent residents, should be regarded as de facto nationals. The current differentiation in subsidy eligibility between R.O.C. citizens and permanent residents, along with their children, is inconsistent with international human rights covenants. The following recommendations are proposed to help address this issue and to serve as a reference for the reassessment and modification of policies in upholding the principles of equality and non-discrimination as mandated by international agreements: (1) Children of permanent residents who contribute to the tax system should be entitled to the same tuition subsidies for secondary education as their Taiwanese counterparts. (2) Any variations in educational policies must be substantiated by valid reasoning and necessity. (3) Educational laws and regulations should be revised to align with international human rights norms. (4) The State should work towards implementing a free education system to ensure that secondary education remains affordable for everyone. (5) Strengthen education and training related to international human rights covenants. (6) The government should conduct assessments to understand the educational conditions and requirements of non-citizen residents and their children. 2