The resolution celebrates the 41st anniversary of the sister-state relationship between South Dakota and Taiwan, which has been in place since 1984. It highlights the shared values of freedom, democracy, rule of law, and respect for human rights between the two regions. The resolution notes the mutually beneficial bilateral trade relationship, with Taiwan being a significant trade partner for South Dakota, and anticipates continued growth in this area. It also mentions recent initiatives, such as a trade delegation led by Lieutenant Governor Larry Rhoden to explore high-tech trade opportunities and an academic cooperation agreement signed between South Dakota State University and National Chung Hsing University to enhance collaboration in agriculture.

Furthermore, the resolution asserts Taiwan's status as a sovereign state and challenges the People's Republic of China's "One China Principle." It emphasizes the importance of negotiating a fair bilateral trade agreement between Taiwan and the United States to strengthen mutual investment. The resolution expresses support for enhancing trade relations and academic exchanges, endorses the signing of an Agreement on Avoidance of Double Taxation between the U.S. and Taiwan, and advocates for Taiwan's inclusion in international organizations relevant to global health and safety. It concludes by commending Taiwan's vibrant democracy.