The proposed joint resolution, H.J.R. No. 81, seeks to amend the Texas Constitution by adding Section 26 to Article VIII. This amendment would allow the Texas Legislature to dedicate funds received by the state or held in specific accounts for particular purposes through general law. It stipulates that such dedicated funds cannot be appropriated or spent for any other purpose unless a subsequent law, adopted by a two-thirds majority in both houses, explicitly amends or repeals the original dedication.

Additionally, the resolution includes a temporary provision stating that the new section will take effect on September 1, 2027, and will only apply to appropriations and expenditures for state fiscal years beginning on or after that date. The amendment will be presented to voters in an election scheduled for November 4, 2025, allowing the public to decide on the proposed changes regarding the dedication and appropriation of state funds.