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 allocating $150 million annually to support counties. Each county will receive $2 million from the fund, with 90% of the funds designated for infrastructure projects and equipment, while the remaining 10% will support local fire departments, law enforcement agencies, or community projects.

The resolution emphasizes the urgent financial struggles faced by counties due to rising costs, highlighting the necessity for increased funding to maintain essential services and infrastructure. An emergency clause is included, stating that the act will take effect on July 1, 2026, to address the immediate needs of counties and ensure the preservation of public peace, health, and safety.