The Nebraska Legislature has passed a resolution recognizing the longstanding sister-state relationship with Taiwan, which has been in place since 1983. The resolution highlights the shared values of freedom, democracy, rule of law, and respect for human dignity between Nebraska and Taiwan. It also notes the significant bilateral trade relationship, with Taiwan being Nebraska's twelfth largest source of imports and eighth largest destination for exports in 2023.

Furthermore, the resolution emphasizes the importance of negotiating a fair and reciprocal bilateral trade agreement between Taiwan and the United States to enhance trade and investment opportunities. The Legislature expresses its support for Taiwan's democracy and celebrates the 42nd anniversary of the partnership, while also welcoming the prospect of strengthening economic and trade relations between Nebraska and Taiwan.