; (2) for 40 years, the Taiwan Relations Act ( 22 U.S.C. 3301 et seq.) has secured peace, stability, and prosperity and provided enormous benefits to the United States, Taiwan, and the Indo-Pacific region; and (3) the United States should reaffirm that the policy of the United States toward diplomatic relations with the People's Republic of China rests upon the expectation that the future of Taiwan will be determined by peaceful means, as described in that Act ( 22 U.S.C. 3301 et seq.). (b) Review The Secretary of Defense, in coordination with the Secretary of State, shall conduct a review of— (1) whether, and the means by which, as applicable, the Government of the People's Republic of China is affecting, including through military, economic, information, digital, diplomatic, or any other form of coercion— (A) the security, or the social and economic system, of the people of Taiwan; (B) the military balance of power between the People's Republic of China and Taiwan; or (C) the expectation that the future of Taiwan will continue to be determined by peaceful means; and (2) the role of United States policy toward Taiwan with respect to the implementation of the 2017 National Security Strategy and the 2018 National Defense Strategy. (c) Report (1) In general Not later than 180 days after the date of the enactment of this Act, the Secretary of Defense, in coordination with the Secretary of State, shall provide to the appropriate committees of Congress a report on the review under subsection (b). (2) Matters to be included The report under paragraph (1) shall include the following: (A) Recommendations on legislative changes or Department of Defense or Department of State policy changes necessary to ensure that the United States continues to meets its obligations to Taiwan under the Taiwan Relations Act ( 22 U.S.C. 3301 et seq.). (B) Guidelines for— (i) new defense requirements, including requirements relating to information and digital space