The Senate resolution reaffirms the State of Minnesota's commitment to strengthening its sister-state relationship with Taiwan, which has been in place since 1984. It highlights the strong bilateral trade, educational, cultural exchanges, and tourism between Minnesota and Taiwan, emphasizing shared values such as freedom, democracy, and human rights. The resolution also notes Taiwan's significant role as a trading partner for both Minnesota and the United States, with substantial agricultural imports from the U.S. and Minnesota's exports to Taiwan reaching $644 million in 2024.

Furthermore, the resolution supports the Taiwan Relations Act, encouraging Minnesota businesses to refer to Taiwan as Taiwan in their dealings. It endorses Taiwan's pursuit of a Bilateral Trade Agreement, an Avoidance of Double Taxation Agreement, and participation in the Indo-Pacific Economic Framework for Prosperity with the United States. The resolution underscores the importance of these agreements in enhancing economic engagement and collaboration between Minnesota and Taiwan, while also celebrating the contributions of the Taiwanese American community to Minnesota's culture and economy.