The resolution, introduced on February 28, 2025, expresses opposition to the People's Republic of China's (PRC) misuse of United Nations Resolution 2758, which the PRC has leveraged to delegitimize Taiwan and exclude it from international organizations. The resolution highlights that Taiwan, officially known as the Republic of China (ROC), was one of the original member states of the UN and that Resolution 2758 was intended solely to determine which government would represent "China" at the UN, without addressing Taiwan's political status. The PRC's conflation of this resolution with its "One China Principle" is criticized, as it misrepresents the resolution's intent and has led to the coercion of other nations to sever diplomatic ties with Taiwan.

The resolution calls on the United Nations to oppose the PRC's misuse of Resolution 2758 and to allow Taiwan greater participation in international organizations. It reaffirms the United States' "one China policy," clarifying that it does not recognize the PRC's claims over Taiwan and emphasizes the need for a peaceful resolution of cross-Strait issues. Additionally, the resolution supports Taiwan's diplomatic allies in maintaining relationships with Taiwan and encourages the U.S. government to collaborate with international partners to counter the PRC's narratives regarding Resolution 2758. The resolution concludes by directing the Clerk of the Senate to forward a copy to West Virginia's congressional delegation.