The resolution, H.C.R. No. 102, emphasizes the importance of promoting affordable and reliable energy resources in the United States, as declared by President Donald J. Trump. It highlights Texas's leadership in electricity production, noting that the state generates more electricity than any other, primarily through natural gas and nuclear power. These energy sources not only provide nearly half of Texas's electricity but also contribute significantly to the state's economy by employing over 12,000 individuals in the nuclear and gas sectors and more than 492,000 in the broader oil and gas industry. The resolution advocates for the preservation and expansion of Texas's nuclear and gas energy infrastructure, including the development of new nuclear reactors.

To support these initiatives, the resolution calls on the U.S. Congress to maintain Sections 45U, 45Y, and 48E of the Internal Revenue Code, which offer federal tax incentives for both new and existing nuclear technologies. The Texas Legislature urges Congress to recognize the importance of these provisions in sustaining and enhancing the state's energy capabilities. The resolution also mandates that official copies be sent to key federal officials and members of the Texas congressional delegation, requesting that it be entered into the Congressional Record as a formal memorial.