The bill, S. 319, is a Senate resolution commending Taiwan for its strong relations with the United States and the state of South Carolina. It highlights the long-standing alliance between Taiwan and the U.S., emphasizing shared values of democracy, peace, and prosperity. The resolution acknowledges Taiwan's efforts in integrated diplomacy and its role in regional security, while also addressing the challenges posed by China's economic coercion and military actions. It notes the significant trade relationship between Taiwan and the U.S., particularly the economic ties with South Carolina, which include local job creation through the assembly of F-16 fighter jets in Greenville.

Furthermore, the resolution encourages ongoing discussions under the "US-Taiwan Initiative on 21st-Century Trade" and supports the establishment of a "US-Taiwan Avoid Double Taxation Agreement." It calls for the organization of a trade delegation to Taiwan to attract investments and promotes participation in the annual "Smart City" forum. The resolution also advocates for increased exchanges between South Carolina and Taiwan in education and culture, including the use of the TOCFL as a proficiency assessment tool. It concludes with a directive to transmit a certified copy of the resolution to key state and federal officials, reinforcing South Carolina's commitment to fostering collaboration with Taiwan.