The resolution proposes a constitutional amendment to the Texas Constitution that would prohibit the state legislature from imposing a carbon tax. Specifically, it seeks to prevent any taxation based on the carbon content of fuels or the emissions of carbon dioxide and other greenhouse gases resulting from the use, production, or consumption of goods and services.

If passed, this amendment would be submitted to Texas voters for approval during the election scheduled for November 4, 2025. The ballot will include a proposition allowing voters to express their support or opposition to the amendment, which aims to safeguard against the implementation of a carbon tax in Texas.