The resolution proposes a constitutional amendment to the Texas Constitution that would explicitly prohibit the state legislature from imposing a carbon tax. This includes any tax based 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. The amendment aims to protect individuals and businesses from potential taxation related to carbon emissions.

If approved, this constitutional amendment will be presented to 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 amendment, which is titled "The constitutional amendment prohibiting the imposition of a carbon tax."