This report compares special education legislation and services for students with disabilities in Taiwan and the United States. The Individuals with Disabilities Education Act in the United States and the Special Education Act of 1984 in Taiwan are found to have similar elements. Funding of special education services, however, is different in the two countries. In Taiwan, the central government requires that 3 percent of the whole education budget of the central government be devoted to special education. An additional 5 percent of the whole local government education budget is devoted to special education. The percentage of special education students in each country based on disability area is also somewhat different. Taiwan contains a separate category for facial deformities, which is not used in the United States. In addition, in Taiwan all hearing impairments are categorized under a single category and the category of deaf-blind is not used. The greatest difference is in the high percentage of students with disabilities in Taiwan included in the category of mental retardation. The United States, by contrast, has higher percentages of students identified as having speech impairments and learning disabilities. Differences in special education teacher certification are also noted in the report. (CR)