The resolution, introduced on March 12, 2026, opposes the People's Republic of China's (PRC) misuse of United Nations Resolution 2758, which recognized the PRC as the representative of China in the UN, and reaffirms Taiwan's right to participate in international organizations. It emphasizes that the resolution was solely intended to address representation and did not imply any stance on Taiwan's political status. The resolution criticizes the PRC for conflating this UN resolution with its One China Principle, which claims Taiwan as part of China, and for using it to isolate Taiwan from global participation.

Furthermore, the resolution calls on the United Nations to cease using Resolution 2758 to deny Taiwan's participation and to maintain neutrality regarding Taiwan's access to UN events. It reaffirms the United States' longstanding One China policy, clarifying that it does not recognize the PRC's claims over Taiwan and supports a peaceful resolution of cross-Strait issues. The resolution also encourages support for Taiwan's diplomatic relationships and its participation in international organizations, while urging the U.S. government to counter China's misrepresentations of Resolution 2758. A copy of the resolution will be forwarded to West Virginia's congressional delegation.