The proposed resolution seeks to amend the Constitution of Nebraska by adding a new section to Article VIII that would prohibit the state and any political subdivisions from levying an inheritance tax. This amendment is intended to be presented to the voters during the general election scheduled for November 2026.

If approved, the amendment would ensure that neither the state nor local governments can impose an inheritance tax, thereby potentially impacting the financial obligations of heirs and beneficiaries in Nebraska. The resolution outlines that the proposed amendment will be submitted to voters with specific ballot language indicating the nature of the change, allowing citizens to vote "For" or "Against" the measure.