The bill, H. 5123, is a resolution from the South Carolina House of Representatives that commends Taiwan for its strong relations with the United States and the State of South Carolina. It highlights the shared values of democracy, peace, and prosperity between Taiwan and the U.S., emphasizing Taiwan's role in promoting regional security and economic partnerships. The resolution also marks significant anniversaries in 2026, including the 250th Anniversary of U.S. Independence and the 30th Anniversary of Taiwan's first direct presidential election, reinforcing the commitment to democratic principles and international cooperation.

Additionally, the resolution supports ongoing discussions under the "US-Taiwan Initiative on 21st-Century Trade" and encourages the establishment of a double taxation avoidance mechanism to facilitate Taiwanese investments in the U.S. It advocates for deeper engagement between South Carolina and Taiwan, including educational exchanges and participation in Taiwanese cultural events. The resolution calls for state officials to strengthen relationships with Taiwan on various issues and recognizes Taiwan's contributions in areas such as healthcare and climate change. Copies of the resolution will be sent to key state and federal officials to promote these initiatives.