This resolution proposes an amendment to the Arkansas Constitution aimed at exempting food and food ingredients from the excise tax established under Amendment 75. The amendment seeks to alleviate the financial burden on consumers by removing taxes on essential food items, thereby promoting access to nutritious food for all residents of Arkansas.

The resolution outlines that if approved by a majority of voters in the next general election for Representatives and Senators, this amendment will be incorporated into the Arkansas Constitution. The intent is to provide a clear and direct benefit to the citizens of Arkansas by ensuring that basic food items are not subject to additional taxation.