The resolution commends Taiwan for its strong relations with the United States and the state of Alabama, highlighting the significant bilateral trade amounting to $105 billion in 2021. It notes Alabama's position as Taiwan's 13th largest import country and 21st largest export market, as well as the state's commitment to educational cooperation through a memorandum of understanding (MOU) signed in 2022. The resolution also recognizes Auburn University's collaboration with Taiwan's National Cheng Kung University, which has fostered cultural and academic exchanges, and celebrates Taiwan's successful participation in the 2022 World Games held in Birmingham, Alabama.

Furthermore, the resolution encourages Alabama's legislature to support the establishment of a trade office in Taiwan to enhance investment opportunities and promote exchanges between Alabama and Taiwan. It endorses the "U.S. - Taiwan Initiative on 21st Century Trade" and advocates for Taiwan's meaningful participation in international organizations. The resolution concludes by directing that certified copies be sent to key state officials and the Director-General of the Taipei Economic and Cultural Office in Atlanta, Georgia.