This resolution proposes a constitutional amendment to prohibit the New Hampshire state legislature from adopting any tax on personal income that was not in effect as of January 1, 2026. Specifically, it states that the House of Representatives shall not enact any tax based on wages, earned income, or personal income of individuals, regardless of how such a tax is designated. However, the amendment does allow for the taxation of businesses and corporations as permitted under the constitution.

The proposed amendment will be submitted to voters during the state general election in November 2026. If approved by two-thirds of those voting, the amendment will take effect upon the governor's proclamation. The ballot will include a clear question for voters to decide whether they are in favor of this amendment, with options to vote "Yes" or "No."