The resolution celebrates the 42nd anniversary of the sister-state relationship between South Dakota and Taiwan, which has been in place since 1984. It highlights the strong partnership based on shared values of freedom, democracy, and a market economy, as well as the mutually beneficial bilateral trade relationship that was reinforced during the Taiwan Agricultural Trade Goodwill Mission's visit to South Dakota in September 2025. This visit included discussions with Governor Larry Rhoden and the signing of a letter of intent by the Taiwan Flour Mills Association to purchase wheat from the South Dakota Wheat Commission, further solidifying economic ties.

Additionally, the resolution expresses support for enhancing trade relations and academic exchanges between South Dakota and Taiwan, endorses the signing of an Agreement on Avoidance of Double Taxation between the United States and Taiwan, and advocates for Taiwan's inclusion in international organizations that promote health, safety, and well-being. It commends Taiwan's vibrant democracy and emphasizes the importance of ongoing collaboration and investment between the two regions. The resolution was adopted by the South Dakota Senate on January 26, 2026, and concurred by the House of Representatives on January 29, 2026.