The proposed joint resolution, H.J.R. No. 138, seeks to amend the Texas Constitution by adding Section 26 to Article VIII, which would explicitly prohibit the state legislature from imposing a tax on the carbon content of fuels or on the emissions of carbon dioxide and other greenhouse gases resulting from the use, production, or consumption of goods and services. This amendment aims to protect individuals and businesses from potential financial burdens associated with carbon taxation.

If approved, this constitutional amendment will be presented to Texas voters during the election scheduled for November 4, 2025. The ballot will include a proposition allowing voters to express their support or opposition to the measure, which is framed as a prohibition against the imposition of a carbon tax in the state.