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 solely intended to determine which government would represent "China" at the UN, without addressing Taiwan's political status. The resolution argues that the PRC has misrepresented this resolution to support its "One China Principle," which claims Taiwan as part of China, and has coerced other nations to sever diplomatic ties with Taiwan.

The West Virginia Legislature 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," which does not recognize the PRC's claims over Taiwan, and emphasizes that Resolution 2758 does not endorse the PRC's position on Taiwan's status. The resolution also supports Taiwan's diplomatic allies in maintaining relationships with Taiwan and encourages U.S. efforts to counter the PRC's narratives regarding the resolution. Finally, it directs the Clerk of the Senate to send a copy of the resolution to West Virginia's congressional delegation.