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 any taxes other than retail consumption taxes or excise taxes.

The resolution outlines the process for submitting this amendment to the electorate, in accordance with the Nebraska Constitution. The ballot language will clearly present the amendment's intent, allowing voters to express their support or opposition to the restriction on taxation by governmental entities in the state.