The resolution proposes an amendment to the Constitution of Missouri that would repeal Section 30(a) of Article IV and replace it with a new section regarding the taxation of fuel used for highway motor vehicles. This amendment aims to clarify the collection and distribution of fuel tax revenues, ensuring that funds are allocated specifically for the construction, maintenance, and repair of roads, bridges, and highways. It outlines the distribution of tax proceeds to counties, cities, towns, and the state road fund, with specific percentages designated for various purposes, including a special trust fund for county road aid.

Additionally, the resolution stipulates that no political subdivision in Missouri may impose taxes on fuel used for motor vehicles without voter approval, ensuring that any such taxes are used solely for road-related purposes. The amendment also clarifies that the net proceeds from fuel taxes will not be counted as part of the state's total revenues or considered an expense of state government. The proposed amendment will be submitted to voters during the general election in November 2026 or at a special election called by the governor.