No they are not the same thing. Subacute rehab floors are generally in LTC (nursing homes). They are shorter stay than the LTC floors, anywhere from a few days to a month. When I worked in one, we cared for mostly geriatric patients who were post-op joint replacement or cardiac surgery with minor complications. Some had severe wounds, some were on dialysis. I didn't personally care for trach patients, but we were able to. Lots of IV meds, G-tubes, neuro checks. LOTS and LOTS of respiratory patients, administering nebulizers, daily weight checks, lung assessments, etc. It's definitely good experience!
Subacute rehab = nursing care usually takes place inside a SNF (skilled nursing facility) or nursing home. You will see mostly elderly residents who are debilitated after stroke, CHF exacerbation, COPD exacerbation, pneumonia, cancer, and other conditions. You will also see postoperative cases such as total knee and hip replacements, colectomies, laminectomies, and limb amputations. The average length of stay may range from a couple of weeks to 100 days (Medicare's limit). All residents will be receiving various therapies such as PT and OT.
LTACH = Long Term Acute Care Hospital. Nursing care usually occurs inside a freestanding specialty hospital. These patients have been discharged from major acute care hospitals R/T failure to progress, but are far too acutely ill to safely discharge home. The typical LTACH patient will be an unsuccessful vent wean who is still on a ventilator, a patient with multiple nonhealing wounds, a fresh tracheostomy, or a patient s/p acute coronary syndrome on multiple drips. The average length of stay may be a couple of weeks to 6 months.