The resolution commends Taiwan for its strong relations with the United States and the state of Alabama, highlighting the shared values of democracy, peace, and prosperity between Taiwan and the U.S. It acknowledges Taiwan's efforts in integrated diplomacy and regional security, as well as its significant economic partnership with the U.S., which includes a trade volume of approximately $128 billion. The resolution also notes the educational cooperation established between Taiwan and Alabama, particularly through the K-12 and higher education memorandum of understanding signed in 2022.

Furthermore, the resolution encourages ongoing discussions under the "US-Taiwan Initiative on 21st-Century Trade" and the establishment of a trade office in Taiwan to attract investments. It supports Taiwan's participation in international organizations and promotes cultural exchanges, educational initiatives, and community engagement with Taiwan. The resolution concludes by directing that certified copies be sent to key state officials and the Taipei Economic and Cultural Office in Atlanta, reaffirming Alabama's commitment to fostering a collaborative relationship with Taiwan.