House Joint Resolution No. 2, introduced by L. Brewster at the request of the Revenue Interim Committee, establishes official revenue estimates for Montana's general fund for fiscal years 2025, 2026, and 2027, totaling $3,266,437,000, $3,531,512,000, and $3,567,268,000, respectively. The resolution also accepts a preliminary unassigned general fund balance of $1,028,009,187 for fiscal year 2024 and requests that the Governor's Office of Budget and Program Planning utilize these estimates as the official revenue projections for the specified fiscal years. The estimates are based on the continuation of existing Montana and federal laws as of January 1, 2025, and are intended to support a balanced budget as mandated by the Montana Constitution.

The resolution emphasizes the importance of these revenue estimates in guiding budgetary decisions for both the Executive and Legislative branches. It highlights the collaborative efforts of the Revenue Interim Committee, the Legislative Fiscal Analyst, and various Executive Branch agencies in developing these estimates. The resolution also reinforces the requirement that the Legislature's revenue estimates and the assumptions used to derive them be employed by all agencies in the preparation of fiscal notes, ensuring a comprehensive analysis of the state's revenue condition.