This resolution expresses support for a closer trade partnership between the United States and Taiwan. It highlights the significant trade relationship between the two, with Taiwan being the 9th largest trading partner of the United States, with trade totaling an estimated $135.6 billion in 2022. The resolution also notes the support from members of Congress for initiating negotiations on a bilateral trade agreement with Taiwan, as well as the United States-Taiwan Initiative on 21st-Century Trade signed in June 2023. It acknowledges the economic impact of Taiwanese companies in Arizona, particularly the investment by Taiwan Semiconductor Manufacturing Company (TSMC) in constructing two advanced semiconductor fabrication plants in Phoenix, which represents one of the largest foreign investments in U.S. history.

Furthermore, the resolution supports Taiwan's meaningful participation in international organizations where statehood is not a requirement, such as the World Health Organization (WHO), the International Civil Aviation Organization (ICAO), and the United Nations Framework Convention on Climate Change (UNFCCC), as well as in the International Criminal Police Organization (INTERPOL). It also references the Taiwan Travel Act, which allows for official visits between the U.S. and Taiwanese officials. The resolution calls for the negotiation of a U.S.-Taiwan bilateral trade agreement, Taiwan's inclusion in the Indo-Pacific Economic Framework, and continued bilateral cooperation between Arizona and Taiwan in various fields since the establishment of their sister-state relations in 1980.