Requires the State Department to regularly review and, as needed, reissue its internal guidance for how U.S. officials engage with Taiwan. After each review, the Department must send an updated report to Congress explaining the current guidance and how it meets the law’s goals.

The review must happen at least every five years. The report is due within 90 days of each review and goes to the Senate Foreign Relations Committee and the House Foreign Affairs Committee. No new funding is created; this is an oversight and transparency requirement.