This legislation directs the Administrator of the National Aeronautics and Space Administration (NASA), in coordination with the National Oceanic and Atmospheric Administration (NOAA) and the Secretary of State, to engage Taiwan within 90 days of enactment. The primary goal is to expand cooperation regarding civilian space activities between the United States and Taiwan. To achieve this, NASA and NOAA are authorized to pursue initiatives in areas of mutual benefit, including satellite programs , space exploration, and atmospheric and weather programs. The bill also encourages personnel exchanges between NASA, NOAA, and the Taiwan Space Agency, as well as collaboration on commercial space and atmospheric technology. All cooperation must align with the Taiwan Relations Act and applicable export regulations, with measures taken to safeguard sensitive U.S. information and intellectual property. Furthermore, the Act requires NASA, NOAA, and the Secretary of State to submit an initial report to Congress within 270 days of enactment, and annually thereafter for five years. These reports must detail the activities conducted, identify any challenges encountered, and provide an overview of efforts undertaken to expand this space cooperation.