The resolution proposes an amendment to the Missouri Constitution that seeks to repeal and replace existing provisions regarding the state road fund. It aims to clarify the collection and distribution of fuel taxes used for highway motor vehicles, ensuring that the net proceeds are allocated to various funds, including the County Aid Road Trust Fund and the state road fund. The amendment outlines a detailed framework for how tax revenue will be divided among counties, cities, and the state highways and transportation commission, with strict guidelines for the use of these funds, primarily focused on the construction, maintenance, and repair of roads and bridges.

Furthermore, the resolution stipulates that no political subdivision in Missouri can impose taxes on fuel for motor vehicles without voter approval, and it specifies that these tax revenues will not be included in the state's total revenues. It also establishes a distribution framework for increases in state license fees and taxes on motor vehicles, allocating ten percent to counties, fifteen percent to cities, and seventy-five percent to the state road fund. The amendment is set to be presented to voters during the general election in November 2026 or at a special election called by the governor.