This study examines developments in gifted and talented education policy making in Taiwan and human resource development goals after Acts of Organizational Reform in Government Organization passed in 2013. Challenges include insufficient national and local level budgets, serious shortage of qualified gifted teachers, and insufficient assessment tools. Suggestions are 1. including important educational policy actions to increase budget for gifted and talented education, 2. providing teacher training courses for teachers to upgrade their qualifications and become gifted and talented education teachers, 3. establishing the Resource Center for the Gifted and Talented, 4. expanding participation in gifted and talented programs and bridging the human resource development, and 5. planning for the national medium-and long-term program in gifted and talented education.