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 regional security, as well as its significant economic ties with the U.S., including being South Carolina's fourteenth largest import market and ninth largest export market in 2023. It also references the "US-Taiwan Initiative on 21st-Century Trade" and the importance of fostering trade relations.

Furthermore, the resolution encourages the South Carolina Senate to support ongoing discussions related to the "US-Taiwan Initiative on 21st-Century Trade" and a "US-Taiwan Avoid Double Taxation Agreement." It calls for the organization of a trade delegation to Taiwan to attract investments and participation in the annual "Smart City" forum. The resolution also promotes cultural exchanges, the use of the TOCFL for assessing Chinese proficiency, and participation in Taiwanese American Heritage Week. A certified copy of the resolution is to be transmitted to various officials, including the Governor and the Director-General of the Taipei Economic and Cultural Office in Atlanta.