The resolution expresses the Oklahoma State Legislature's strong support for enhancing the partnership between the United States and Taiwan, highlighting the significant economic, social, and cultural ties established through the Taiwan Relations Act of 1979. It emphasizes Taiwan's vital role in the global economy, particularly in sectors such as information technology, biotechnology, and semiconductors, and notes the impressive trade relationship, with U.S.-Taiwan trade reaching $158.6 billion in 2024. The resolution also acknowledges the longstanding sister-state relationship between Oklahoma and Taiwan, which has fostered close economic ties, including over $46 million in exports from Oklahoma to Taiwan in 2024.

Furthermore, the resolution celebrates the 46th anniversary of the Taiwan Relations Act and the 45th anniversary of the Oklahoma-Taiwan sister-state relationship. It advocates for the establishment of an Oklahoma Trade and Investment Office in Taiwan to facilitate trade and investment opportunities, particularly for small and medium-sized enterprises. The legislature also supports a tax agreement between the U.S. and Taiwan and encourages Taiwan's continued efforts to promote peace and stability in the Taiwan Strait through meaningful dialogue. Copies of the resolution will be sent to the Taipei Economic and Cultural Office in Houston.