House Concurrent Resolution No. 127 expresses the Texas Legislature's support for strengthening the partnership between Texas and Taiwan, highlighting the longstanding friendship established through the Taiwan Relations Act of 1979. The resolution notes the significant economic ties between the U.S. and Taiwan, with trade reaching $158.6 billion in 2024, and emphasizes Taiwan's role as a key player in various industries, including technology and agriculture. It also acknowledges the collaborative efforts between Taiwanese officials and U.S. civil society to promote shared values such as democracy and human rights.

Additionally, the resolution celebrates the 46th anniversary of the Taiwan Relations Act and the 37th anniversary of the sister-state relationship between Texas and Taiwan. It commends Governor Greg Abbott for his initiatives to enhance bilateral trade and investment relations, including the establishment of the State of Texas Taiwan Office. The resolution concludes by directing that official copies be prepared for the Taipei Economic and Cultural Office in Houston and the Capitol Press Corps, reflecting the sentiment of both the Texas House of Representatives and Senate.