House Joint Resolution No. 2 establishes official estimates for the State of Montana's general fund revenue for fiscal years 2025, 2026, and 2027, as well as certain nongeneral fund revenue estimates. The resolution sets the estimated general fund revenue at $3,266,437,000 for FY 2025, $3,531,512,000 for FY 2026, and $3,567,268,000 for FY 2027. It also accepts a preliminary unassigned general fund balance of $1,028,009,187 for FY 2024, which is 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 resolution is in compliance with the Montana Constitution, which mandates a balanced budget and requires the Governor to submit a detailed budget to the Legislature. It reflects the collaborative efforts of the Revenue Interim Committee, the Legislative Fiscal Analyst, and various Executive Branch agencies in developing these revenue estimates. The estimates are based on the continuation of existing Montana and federal laws as of January 1, 2025, and are intended to guide fiscal policy decisions for both the Executive and Legislative branches.