The "Six Assurances to Taiwan Act" aims to codify the United States' long-standing Six Assurances to Taiwan, making them a matter of U.S. law. This legislation seeks to reaffirm the U.S. commitment to Taiwan's security and democratic status, recognizing Taiwan as a free and prosperous democracy and an important economic partner. It acknowledges the People's Republic of China's (PRC) continued threat to subjugate Taiwan and the role of the Six Assurances in maintaining peace and stability in the Indo-Pacific region. The bill explicitly states the U.S. policy regarding the Six Assurances, which originated from the Reagan Administration in 1982. These assurances clarify that the U.S. did not agree to set a date for ending arms sales to Taiwan, nor to consult with the PRC on such sales. Furthermore, the U.S. will not play a mediation role between Taiwan and the PRC, has not agreed to revise the Taiwan Relations Act, has not altered its position on Taiwan's sovereignty, and will not exert pressure on Taiwan to negotiate with the PRC. A key provision of the bill establishes a congressional review mechanism for executive actions related to these assurances. Before taking any action that could pause or terminate arms sales, mediate between Taiwan and the PRC, change the U.S. position on Taiwan's sovereignty, or pressure Taiwan into negotiations, the President must notify Congress. This notification must describe the proposed action and its potential impact on U.S. foreign policy and national security interests. Following notification, Congress is granted a 30-day (or 60-day during specific periods) review period, during which the President is prohibited from expending funds to further the proposed action. During this time, Congress can introduce joint resolutions of approval or disapproval. If a joint resolution of disapproval is enacted, the President and other U.S. officials are permanently barred from taking that specific action or expending funds in its furtherance, ensuring robust congressional oversight over U.S. policy toward Taiwan.