The US recognizes Taiwan as part of China since the 70’s though its position is quite ambiguous! I found this document by the US congress that explains the history behind the rather bizarre situation Taiwan finds itself today: https://www.congress.gov/crs-product/IF12503
Nope. The US One China Policy (not to be confused with China's One China Principle) only "acknowledges" China's claim over Taiwan. The wording is intended to be vague so that each side can interpret the meaning according to their own interests (like China claiming "acknowledge" actually means "recognize").