The Senate Resolution honors the longstanding and special relationship between the state of Iowa and Taiwan, which began in 1989 with the establishment of a sister-state relationship. It highlights the strong bilateral trade, educational and cultural exchanges, and tourism that have flourished over the years. The resolution notes the formation of the Iowa Statehouse Taiwan Friendship Caucus in 2021, Taiwan's status as a vibrant democracy, and the significant economic ties that have developed, including a Memorandum of Understanding on Economic Cooperation and Trade Relations signed in 2024. The resolution emphasizes the importance of Taiwan as a key export market for Iowa, particularly in agriculture, and acknowledges the growing trade relationship between the United States and Taiwan.

Furthermore, the resolution reaffirms the Senate's commitment to strengthening ties between Iowa and Taiwan, supporting Taiwan's meaningful participation in international organizations, and condemning efforts to undermine Taiwan's sovereign status. It recognizes the significance of upcoming milestones, such as the 250th anniversary of the United States and the 30th anniversary of Taiwan's first direct presidential election, as opportunities to celebrate shared democratic values and partnerships. The Senate expresses its intent to continue deepening the bilateral relationship, enhancing economic cooperation, and promoting peace and stability in the Taiwan Strait.