Is the requirement limiting the itemized deductions of medical expenses for long term care of disabled persons to expenses paid to health care providers prescribed in the Income Tax Act unconstitutional? The first part of Article 17, Paragraph 1, Subparagraph 2, Item 2, Division 3 of the Income Tax Act revised and publicized on December 28, 2005 provides: “…. (2) Itemized Deductions: …. 3. Medical Expenses: The medical expenses deductible by a taxpayer, spouse, and supported family members are limited to public hospitals, contract hospitals of the Civil Servants Insurance Plan, contract hospitals of the Labor Insurance Plan, and hospitals with sound accounting records certified by the Ministry of Finance (The name of the said “contract hospitals of the Civil Servants Insurance Plan, and contract hospitals of the Labor Insurance Plan” has been revised and publicized on December 26, 2008, as “contract hospitals of the Public Health Insurance Plan,” with the same legislative intent.). For the medical expenses of disabled persons in need of long-term care (e.g. persons with mental disability, persons in a vegetative state, persons with severe chronic psychosis, persons bedridden as the result of a stroke or other severe disease) to be eligible for itemized deductions, they must have been paid to health care providers prescribed in the abovementioned provision, thus disallowing deduction for medical expenses paid to other lawful health care providers. The said provision is inconsistent with the principle of equality in Article 7 of the Constitution, and to the extent that such inconsistency exists, the said provision shall not be applicable.