The resolution proposes an amendment to the Missouri Constitution that would repeal Section 26 of Article X and replace it with a new section aimed at modifying the state's taxation framework. Specifically, it seeks to prohibit the expansion of state and local sales and use taxes to include services or transactions that were not taxed as of January 1, 2015. However, it also allows for the expansion of these taxes through legislation if the purpose is to reduce or eliminate the state individual income tax.

The amendment will be presented to Missouri voters during the general election on November 8, 2026, or at a special election called by the governor. The official summary of the resolution will ask voters whether they support amending the Constitution to facilitate the reduction and elimination of the state individual income tax while permitting the expansion of the sales and use tax base for this purpose.