The resolution authorizes Senator King to introduce a non-appropriation bill aimed at providing additional funding for counties in Arkansas through the establishment of the Equal Distribution County Turnback Fund. This fund will be created to distribute certain state tax revenues, specifically the first $150 million collected each fiscal year, to support counties financially. The bill outlines that once the fund reaches this threshold, $2 million will be allocated to each county, with 90% of the funds designated for infrastructure projects and equipment, while the remaining 10% will support local fire departments, law enforcement agencies, and community projects.

The resolution emphasizes the urgent need for increased funding to assist counties facing financial challenges due to rising costs of goods and services. It declares an emergency, allowing the act to take effect on July 1, 2026, to ensure that counties can continue to provide essential services and infrastructure to their residents. The proposed changes to Arkansas Code will facilitate the distribution of these funds and address the pressing financial needs of local governments.