This resolution, introduced on March 7, 2025, addresses the misuse of United Nations Resolution 2758 by the People's Republic of China (PRC) to delegitimize Taiwan and exclude it from international organizations. It emphasizes that Taiwan, 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 resolution calls on the United Nations to oppose the PRC's misuse of Resolution 2758 and to allow Taiwan's participation in UN institutions. 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. Furthermore, it supports Taiwan's diplomatic relationships and encourages its involvement in international organizations where statehood is not a requirement. The resolution also urges the U.S. government to collaborate with allies to counter the PRC's narratives regarding Taiwan and to support efforts to clarify the distinction between international policies and the PRC's "One China Principle."