The resolution authorizes Arizona school districts to exceed the constitutional expenditure limitation for local revenues during the fiscal year 2027-2028. This measure is intended to provide school districts with greater financial flexibility to meet their operational needs and support educational programs.

However, the resolution stipulates that this authorization will only take effect if it is approved by a two-thirds majority of the members in both the House of Representatives and the Senate through a roll call vote. This requirement ensures that there is significant legislative support for the decision to allow increased spending by school districts.