H.Res. 148 — Expressing the sense of the House of Representatives regarding United Nations General Assembly Resolution 2758 (XXVI) and the harmful conflation of China's "One China Principle" and the United States "One China Policy".

This section reaffirms the United States one China policy with respect to Taiwan, including that it does not affirmatively recognize PRC sovereignty claims, supports a peaceful cross-Strait resolution, and will not pressure Taiwan into negotiations with the PRC. It distinguishes the policy from the PRC's One China Principle, clarifies that UN General Assembly Resolution 2758 does not endorse that Principle or determine Taiwan's status, opposes coercive use of the Principle, supports Taiwan's diplomatic relationships and participation in international organizations, recognizes Taiwan's role as a global partner on issues such as health and manufacturing, and encourages joint efforts to counter PRC narratives about Resolution 2758.