The resolution proposes an amendment to the Missouri Constitution aimed at updating the provisions related to the state road fund by repealing existing Sections 30(a) and 30(b) of Article IV. This 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 new provisions detail the collection and distribution of fuel taxes used for highway motor vehicles, specifying how the net proceeds will be allocated to various funds, including the County Aid Road Trust Fund and the state road fund, which is dedicated to the construction and maintenance of highways and bridges.

Additionally, the amendment ensures that a portion of the fuel tax revenue is allocated to counties and cities for road-related purposes, with strict guidelines on fund usage. It prohibits political subdivisions from imposing fuel taxes without voter approval, safeguarding the funds for their intended purpose. The resolution also clarifies that fuel tax proceeds will not be counted as state revenue for budgetary purposes, thus protecting them from being diverted to other state expenses. Furthermore, it establishes a distribution framework for increases in state license fees and taxes on motor vehicles, ensuring that a significant portion is directed to the state road fund while maintaining transparency in revenue allocation.