The resolution emphasizes the strong alliance between Taiwan and the United States, highlighting their shared values of democracy, peace, and prosperity. It notes the significance of the year 2026, which marks both the 250th anniversary of U.S. independence and the 30th anniversary of Taiwan's first direct presidential election. The resolution underscores the importance of Taiwan's role in promoting regional security and economic resilience in the Indo-Pacific, while also addressing the challenges posed by the People's Republic of China's aggressive actions and exclusion of Taiwan from international organizations.

Furthermore, the resolution calls for continued dialogue under the "U.S.-Taiwan Initiative on 21st-Century Trade" and encourages Alabama's state government to engage with Taiwan through trade delegations and educational partnerships. It advocates for the signing of a Cultural, Educational, and Economic Cooperation Memorandum of Understanding with Taiwan and encourages members of the Alabama Legislature to join the Taiwan Caucus to explore further collaboration. The resolution also supports Taiwan's participation in international organizations and aims to bolster its position against China's oppression. A certified copy of the resolution will be sent to key state and federal officials to promote these initiatives.