Taiwan's year-end local elections are heating up, with the ruling DPP promising cash handouts and the opposition parties struggling to cooperate.

• Taipei's KMT branch is running a vote-splitting strategy across every district, and Mayor Chiang Wan-an will not appear at rallies for individual TPP candidates — only one joint event.
• The Songshan-Xinyi district is the tightest fight, where the KMT and TPP may end up battling each other for the last available seat.
• President Lai Ching-te announced a cash handout of NT$10,000 per person next year, funded by extra spending he says comes from stronger AI-driven growth with no new borrowing.
• The opposition called out the DPP for attacking the same idea last year as a Beijing-aligned scheme to impoverish Taiwan.
• The cabinet refused to countersign an opposition-backed child savings account law, calling it unconstitutional and a giveaway to the rich.

Outlook: Expect the cash handout to dominate campaigning into year-end, while KMT-TPP coordination stays shaky in the closest Taipei districts.