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In accordance with the Special Education Act that indicates that young children with special needs must have individualized educational plans and receive education with their typically developing peers in the general education setting, Taiwan implemented an experimental preschool inclusion program in 1989. Subsequently, during the 1990s, there was an emphasis on the importance of early intervention for children with special needs from birth to 6 years of age. The use of the International Classification of Functioning, Disability, and Health (ICF) and its Children and Youth version (ICF-CY) has also influenced views on early childhood inclusion in educational settings. This article describes the relevant legislation, current early childhood inclusion practices in different forms, relevant research, challenges, and future directions of early childhood inclusion at the governmental, community, institutional, and individual levels in Taiwan.