Expressing the sense of Congress relating to a free trade agreement between the United States and Taiwan.

Expresses the sense of Congress that the President should: (1) make the conclusion of a free trade agreement between the United States and Taiwan one of the top U.S. priorities when initiating bilateral free trade agreements with foreign countries; and (2) foster the expansion of trade opportunities with Taiwan by instructing the United States Trade Representative (USTR) to expedite negotiations on a free trade agreement between the United States and Taiwan.