The resolution commends Taiwan for successfully conducting its presidential and legislative elections on January 13, 2024, and acknowledges its ongoing contributions to the international community despite threats from China. It highlights the 45th anniversary of the Taiwan Relations Act (TRA), which has strengthened U.S.-Taiwan relations in various sectors, including security, trade, and education. The resolution notes Taiwan's significant trade relationship with the U.S., with a trade volume of approximately $160 billion in 2022, and emphasizes the importance of Taiwan's inclusion in international organizations, countering China's efforts to exclude Taiwan from the United Nations.

Furthermore, the resolution encourages the state of Alabama to support the U.S.-Taiwan Initiative on 21st-Century Trade and to establish a trade office in Taiwan to attract investments. It also calls for the promotion of Taiwan's culture and tourism within Alabama and urges the Alabama Congressional Delegation to join the Congressional Taiwan Caucus to explore further collaboration opportunities. A certified copy of the resolution will be sent to key state and federal officials to ensure awareness and support for these initiatives.