This report, updated as warranted, discusses U.S. security assistance to Taiwan, or Republic of China (ROC), including policy issues for Congress and legislation. Congress has oversight of the Taiwan Relations Act (TRA), P.L. 96-8, which has governed arms sales to Taiwan since 1979, when the United States recognized the People's Republic of China (PRC) instead of the ROC. Two other relevant parts of the "one China" policy are the August 17, 1982, U.S.-PRC Joint Communique and the "Six Assurances" to Taiwan. U.S. arms sales to Taiwan have been significant.

U.S. policy toward Taiwan (officially titled, but rarely referred to as, the Republic of China) is unique in U.S. foreign relationships. Since both the Chinese governments on Taiwan and on mainland China held that they alone were the legitimate ruling government of all China, U.S. diplomatic relations with Taiwan had to be severed in 1979 when the United States decided to recognize the government in Beijing as China's sole legitimate government.

Policy toward and support for Taiwan are a key element in U.S.- relations with the People's Republic of China (PRC) and an important component of U.S. policy in Asia. Official U.S. relations with the Republic of China (ROC) government on Taiwan became a casualty of the U.S. decision to recognize the PRC government as China's sole legitimate government. Since then, unofficial U.S. relations with Taiwan have been built on the framework of the 1979 Taiwan Relations Act (TRA – P.L. 96-8) and shaped by three U.S.-PRC communiques.