This resolution proposes a constitutional amendment to prohibit the New Hampshire House of Representatives from adopting any tax based on personal income. Specifically, it seeks to amend the state constitution by adding a new article that explicitly states that the House cannot impose taxes on wages, earned income, personal income, or any other income of individuals. However, the amendment does allow for the taxation of businesses, corporations, and other non-individual entities as permitted under the constitution.

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