The Nebraska Legislature recognizes the longstanding sister-state relationship with Taiwan, established in 1983, and emphasizes the shared values of freedom, democracy, rule of law, and respect for human dignity between the two regions. The resolution highlights the significant bilateral trade relationship, noting that Taiwan ranks as one of Nebraska's largest import sources and export destinations, particularly in agricultural products like beef.

In light of these connections, the Legislature expresses its support for Taiwan's democracy and celebrates the anniversary of their partnership. It also calls for the negotiation of a fair and reciprocal bilateral trade agreement between Taiwan and the United States, which is seen as a crucial step toward enhancing economic and trade relations between Nebraska and Taiwan.