This joint resolution establishes the official estimates for the State of Montana's general fund revenue for fiscal years 2023, 2024, and 2025, which are projected to be $3,800,273,000, $3,710,034,000, and $3,782,680,000, respectively. It also accepts a preliminary unassigned general fund balance of $1,854,385,159 for fiscal year 2022, prepared according to generally accepted accounting principles. The resolution requests that the Governor's Office of Budget and Program Planning utilize these revenue estimates as the official figures for the specified fiscal years. The estimates are based on the continuation of Montana and federal law as of January 1, 2023, and were developed with assistance from the Legislative Fiscal Analyst and Executive Branch agencies.

The resolution emphasizes the importance of these revenue estimates in achieving a balanced budget, as mandated by the Montana Constitution. It highlights the role of the Revenue Interim Committee in estimating available revenue for legislative appropriation and the necessity for these estimates to be used by all agencies in developing fiscal notes. The resolution also outlines the assumptions underlying the revenue estimates, which include various tax sources and economic indicators, ensuring a comprehensive analysis of the state's revenue condition for the upcoming biennium.