Taiwan Security Enhancement Act

Expresses the sense of Congress that the Secretary of State should, when considering foreign military sales to Taiwan, take into account Taiwan's special status and make every effort to ensure it has full and timely access to price and availability data for defense articles and defense services.

Directs the President, upon the request of the Defense Security Cooperation Agency, to use Department of Defense funds for the assignment of additional technical staff to the American Institute in Taiwan.

Directs the President to report annually to Congress with respect to Taiwan's defense needs.

Directs the Secretary of Defense to develop a plan for the enhancement of programs for operational training and exchanges of personnel between U.S. armed forces and Taiwanese armed forces for work in threat analysis, doctrine, force planning, operational methods, and other areas. Directs the Secretary of Defense to establish secure direct communications between the U.S. Pacific military command and the Taiwan military command.

Authorizes the President, subject to the Arms Export Control Act, to make available for sale to Taiwan, at reasonable cost, theater missile defense equipment and related items, satellite early warning data, modern air-defense equipment, and naval defense systems.