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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Feb 18, 2021.
World Health Act
This bill directs the United States to withhold all contributions to the World Health Organization (WHO) until (1) China's WHO membership is terminated, and (2) Taiwan is granted full membership. (China considers Taiwan a part of China, and, as a result, the WHO does not consider Taiwan a member state.)
The President shall direct the U.S. representative to the WHO to encourage other member states to take similar action.