House Bill No. introduced by B. Barker and others proposes an amendment to Article VIII, Section 16 of the Montana Constitution, which aims to establish a 74% sales tax and use tax specifically to reduce property taxes that fund K-12 education. The bill modifies existing legal language by changing the limitation on sales tax and use tax rates for education, allowing the legislature to dedicate the net revenue from a general statewide sales tax and use tax to this purpose, unless appropriated for other purposes by a three-fourths vote of the legislature.

Additionally, the bill stipulates that a two-thirds vote of all members of the legislature is required for its passage, as it is a constitutional amendment. If approved by the electorate, the act would take effect on July 1, 2027, and it will be submitted to the qualified electors of Montana during the general election in November 2026, with a ballot that includes options for voters to express their support or opposition to the constitutional amendment.