The President- having terminated governmental relations between the United States and the governing authorities on Taiwan recognized by the United States as the Republic of China prior to January 1, 1979, the Congress finds that the enactment of this Act is necessary
Republic of China(/中华民国)被美方认为只是governing authorities(/统治当局),而非实际拥有台湾主权的国家 --- 这个就是美国官方的实际态度