This resolution proposes a constitutional amendment that mandates any bill aimed at establishing or increasing a state-imposed tax to originate in the House of Representatives. Furthermore, such a bill must be approved by a minimum of two-thirds of the members present and voting, ensuring a higher threshold for tax legislation compared to the current requirement of a simple majority. The amendment also stipulates that at least three-fifths of the full membership of the House must be present for the vote to take place.

The proposed amendment will be submitted to the voters of New Hampshire during the general election in November 2026. If approved by two-thirds of those voting, the amendment will take effect upon the governor's proclamation. The resolution includes provisions for how the question will be presented to voters, including the requirement for a separate ballot and clear instructions for voting "Yes" or "No" on the amendment.