The proposed constitutional amendment, introduced by Riepe, aims to prohibit the state of Nebraska and any of its political subdivisions from levying an inheritance tax. This amendment will be presented to voters during the general election scheduled for November 2026. If approved, it will add a new section, 1C, to Article VIII of the Nebraska Constitution, explicitly stating the prohibition of inheritance taxes.

The resolution outlines the process for submitting this amendment to the electorate, following the procedures established in Article XVI, section 1 of the Nebraska Constitution. The ballot language for the election will clearly indicate that voters are deciding on a constitutional amendment to ban the inheritance tax, with options to vote "For" or "Against" the measure.