The resolution SCR1028 proposes an amendment to the Arizona Constitution, specifically Article IX, Section 22, which pertains to the requirements for increasing state revenues. If approved by voters, the amendment would clarify that the Legislature's exemption from the two-thirds vote requirement for revenue increases applies only to legislative acts that involve fees and assessments authorized by statute before January 1, 2027. These fees and assessments must be set by a state officer or agency and not prescribed by any formula, amount, or limit. The resolution aims to ensure that any increase in state revenues through these means is subject to voter approval.

The background of this resolution references Proposition 108, enacted in 1992, which established a two-thirds vote requirement for legislative acts that result in a net increase in state revenues. This includes new taxes, tax rate increases, and changes to existing tax exemptions or fees. The proposed amendment would maintain the existing requirements while providing specific exemptions for certain fees and assessments. The Secretary of State is tasked with submitting this proposition to voters at the next general election, and the amendment would take effect only upon voter approval and the Governor's proclamation. There is no anticipated fiscal impact on the state General Fund associated with this legislation.