Expressing the sense of Congress that the United States should resume normal diplomatic relations with Taiwan, negotiate a bilateral free trade agreement with Taiwan, and support Taiwans membership in international organizations.

Directs U.S. policy leaders to abandon the long-standing “One China” policy and treat Taiwan as an independent country: recognize Taiwan’s government, restore full diplomatic relations (including ambassadors), press for Taiwan’s full membership in the United Nations and other international bodies, and begin U.S.–Taiwan free trade agreement talks. It praises Taiwan’s democratic institutions and calls on U.S. officials (including the Trade Representative) to pursue deeper formal ties and international recognition for Taiwan.

The measure is declaratory and prescriptive: it expresses Congress’s view and urges executive-branch action rather than creating new funding or detailed statutory programs. Its effects would fall mainly on U.S. foreign-policy and trade authorities, Taiwan, and would have major diplomatic and security implications for U.S.–China relations and regional stability.