This concurrent resolution proposes a constitutional amendment in New Hampshire that would mandate a supermajority vote of two-thirds from both chambers of the general court for the enactment of any broad-based taxes. These taxes include personal income taxes, sales or use taxes, capital gains taxes, inheritance taxes, estate taxes, and any similar tax schemes. The resolution aims to ensure that significant tax changes receive substantial legislative support before being implemented.

If approved, the amendment will be presented to voters during the state general election in November 2026. The ballot will include a clear question regarding the proposed amendment, allowing voters to express their approval or disapproval. Should the amendment receive a two-thirds majority from those voting, it will take effect upon the governor's proclamation of its adoption. Currently, the New Hampshire constitution does not require such a supermajority for the adoption of broad-based taxes.