The proposed constitutional amendment, set to be voted on during the general election in November 2026, seeks to add a new section to Article VIII of the Nebraska Constitution. This amendment stipulates that, starting January 1, 2028, no governmental entity in Nebraska will be allowed to impose taxes other than retail consumption taxes or excise taxes.

The resolution outlines the process for submitting this amendment to the electorate, in accordance with Article XVI, section 1 of the Nebraska Constitution. The ballot language for the vote will clearly state the intent of the amendment, allowing voters to express their support or opposition to the proposed tax limitations.