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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.
Taiwan Invasion Prevention Act
This bill authorizes the President to use the Armed Forces to defend Taiwan against a direct attack by China's military, a taking of Taiwan's territory by China, or a threat that endangers the lives of civilians in Taiwan or members of Taiwan's military. The bill also directs the Department of Defense to convene an annual regional security dialogue with Taiwan and other partners to improve U.S. security relationships with countries in the Western Pacific.
(China considers Taiwan a part of China.)