The proposed joint resolution, H.J.R. No. 79, seeks to amend the Texas Constitution by adding Section 26 to Article VIII, which would impose limitations on the state's sales and use tax rates. Specifically, it stipulates that the maximum rate for these taxes cannot exceed 6.25 percent of the sales price of taxable items or services. Additionally, it prohibits the imposition of state sales or use taxes on any items or services that were not subject to such taxes as of January 1, 2025.

This constitutional amendment is set to be presented to Texas voters during the election on November 4, 2025. The ballot will include a proposition allowing voters to express their support or opposition to the amendment, which aims to provide clarity and stability regarding the state's taxation policies.