The resolution opposes the People's Republic of China's (PRC) misuse of United Nations Resolution 2758, which recognizes the PRC as the representative of "China" in the UN, to delegitimize Taiwan and exclude it from international organizations. It emphasizes that the resolution was solely intended to determine representation for "China" and does not address Taiwan's political status. The PRC has been accused of conflating this resolution with its "One China Principle," which asserts that Taiwan is part of China, and has used it to coerce other nations into severing diplomatic ties with Taiwan. The resolution highlights the U.S. stance that it does not take a position on Taiwan's sovereignty and supports peaceful resolution of cross-Strait issues.

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 U.S. "one China policy" while clarifying that it does not equate to the PRC's "One China Principle." Additionally, it supports Taiwan's diplomatic relationships and encourages its involvement in international organizations where statehood is not a requirement. The resolution urges the U.S. government to collaborate with allies to counter the PRC's narratives regarding Taiwan and to differentiate between their policies and the PRC's claims.