Enact, Amendment and Expected Impacts of Long-Term Care Service Act
The Long-term Care Service Act (LTCSA) has been promulgated on the 3rd June 2015, and will be enforced after two years. The Tsai Administration decides to fund long-term care (LTC) thru taxation rather than Long-Term Care Insurance. Therefore, LTCSA has been amended to expand its scope to subsidize the use of community and home care services of the disable persons, and raise the LTC special fund thru the increase of tobacco tax and estate and gift tax (24.8-28.8 billion NT dollars). Total budgets, including regular budget, will increase dramatically up to 42.6-46.6 billion NT dollars. This article aims to describe the objectives and contents of LTCSA and its amendments. Major arguments during the process of legislation and the expected impacts of LTCSA will also be discussed.