THE SENATE	S.R. NO.	55
THIRTY-THIRD LEGISLATURE, 2026
STATE OF HAWAII

SENATE RESOLUTION

ENDORSING TAIWAN'S INTERNATIONAL PARTICIPATION, SUPPORTING THE SIGNING OF A UNITED STATES-TAIWAN AGREEMENT ON AVOIDANCE OF DOUBLE TAXATION, AND COMMEMORATING THE SISTER-STATE RELATIONSHIPS BETWEEN THE STATE AND TAIWAN.

WHEREAS, the United States and Taiwan are bonded by a shared commitment to democracy, freedom, human rights, the rule of law, and a free market economy; and

WHEREAS, to further support and reinforce trading partnerships, the United States-Taiwan Initiative on 21st Century Trade has reached an agreement to develop concrete methods to deepen their economic and trade relationship, advance mutual trade priorities based on shared values, and promote innovative and inclusive economic growth for workers and businesses, including through new trade agreements; and

WHEREAS, in order to strengthen bilateral trade, the government of Taiwan has expressed its desire to sign an Agreement on Avoidance of Double Taxation with the United States; and

WHEREAS, the State and Taiwan have an established sister-state relationship since 1993 that has developed an enduring and mutually beneficiary friendship, exemplified by the Taiwan government's generous $500,000 contribution to the State in the aftermath of the 2023 Maui wildfires; and

WHEREAS, in addition to the strong reciprocal trading partnership, the State of Hawaii Office in Taipei and Taipei Economic and Cultural Office in Honolulu have been working together to promote substantial cooperation and exchanges in areas of tourism, agriculture, culture, education, and sport; and

WHEREAS, the United States-Taiwan Education Initiative was launched in 2020 to strengthen cooperation on international education and highlight Taiwan's ability to provide Mandarin language instruction; and

WHEREAS, given Mandarin's designation as a critical language and Taiwan's plans to be bilingual by 2030, schools and institutions of higher education in the State and Taiwan are encouraged to enhance their exchanges, as exemplified by the partnership between the University of Hawaii and National Tsing Hua University; and

WHEREAS, for years, Taiwan has actively engaged in climate change research, promoted disaster management exchange, supported anti-terrorism cooperation, and worked with its partners to tackle transnational crime; and

WHEREAS, Taiwan's meaningful participation in bodies such as the International Criminal Police Organization, United Nations Framework Convention on Climate Change, and International Civil Aviation Organization would make international mechanisms truly global; and

WHEREAS, the United States has assisted Taiwan in participating in the International Civil Aviation Organization, and International Criminal Police Organization and will continue to support Taiwan's meaningful participation in these and other international organizations; now, therefore,

BE IT RESOLVED by the Senate of the Thirty-third Legislature of the State of Hawaii, Regular Session of 2026, that this body joins the United States to endorse the participation of Taiwan as an observer in the United Nations Framework Convention on Climate Change, International Civil Aviation Organization, and International Criminal Police Organization; and

BE IT FURTHER RESOLVED that this body supports the first two agreements under the US-Taiwan Initiative on 21st-Century Trade, and encourages the United States Trade Representative to commence negotiations to enter into an Agreement on Avoidance of Double Taxation with Taiwan; and

BE IT FURTHER RESOLVED that this body commemorates the State's thirty-third anniversary of sister-state relations with Taiwan and supports mutual beneficiary exchanges and cooperation with Taiwan; and

BE IT FURTHER RESOLVED that certified copies of this Resolution be transmitted to the President of the United States; President of the United States Senate; Speaker of the United States House of Representatives; United States Secretary of State; members of the State's Congressional delegation; Governor; and Director of Business, Economic Development, and Tourism.

OFFERED BY:

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Report Title:

Hawaii; Taiwan; United States; International Relations; International Participation; Agreement on Avoidance of Double Taxation