US most recent statements concerning Taiwan seem at variance with US longer held, underlying policies, which rate relations with China higher.
RECENT STATEMENTS
Australia’s Government owned ABC Newsreported October 4, 2021:
"US State Department spokesperson Ned Price said in a statement. "We urge Beijing to cease its military, diplomatic, and economic pressure and coercion against Taiwan...The US has an abiding interest in peace and stability across the Taiwan Strait, and will continue to assist Taiwan in maintaining a "sufficient self-defence capability," Mr Price added. "The US commitment to Taiwan is rock solid and contributes to the maintenance of peace and stability across the Taiwan Strait and within the region.""
UNDERLYING POLICIES
It goes without saying that since 1971 the US has gone out of its way to remove any status Taiwan had to being an ally to be protected by the US. For the US China, after all, is given preference as much more import politically and more significant, economically.
So, in terms of a timeline:
1953 on - The US did not want to go to World War Three in 1953 when US and Chinese troops were actually fighting each other in Korea. The US would have even more to lose going to world war over Taiwan today, because the Chinese military is much more powerful than it was before.
1960s China developed nuclear weapons – all making China a much more dangerous adversary”.
1971 the UN removed Taiwan's status as a Permanent Member of the UN Security Council giving that status to China. At the same time Taiwan was expelled from the UN altogether.
also in 1971 Kissinger fundamentally changes US foreign policy towards China by secretly travelling to China to meet its leaders. Kissinger realised that China and the Soviets were not a monolithic bloc. The USSR could be, and was, isolated by the US and China enjoying closer relations.
1972 this was followed by Nixon openly travelling to China to cement relations.
January 1, 1979 the US switched diplomatic recognition from Taiwan to China. So the US Embassy was moved from Taipei to Beijing
later in 1979 Taiwan Relations Act of US Congress indicated the US would not necessarily defend Taiwan. Any defense is given strategic ambiguity. Instead "the United States will make available to Taiwan such defense articles and defense services in such quantity as may be necessary to enable Taiwan to maintain a sufficient self-defense capabilities".
January 1, 1980 - returning to Taiwan. The US terminated its Mutual Defense Treaty with Taiwan that had been in force since 1955.
1980 All important US-China trade begins to rise sharply.
US-China relations fluctuate and may not always be bad. The US and China might return to closer relations that may again isolate Russia.
2000s - Since the 2000s China has become a major trading partner with the US/West - so any US-China conflict would threaten international economic stability.
2021 - Japan altered its tradional Defence White Paper wording, in 2021, now indicating "stabilizing the situation surrounding Taiwan is important for Japan’s security and the stability of the international community.” In line with that Japan should seriously increase its 1% of GDP defense budget to match its new thoughts.
CONCLUSION
So all the above indicates - however much some assume the US government might or should go to war with China over Taiwan, this is not grounded in US laws or policy.