The resolution, introduced by Senator Parker, emphasizes the importance of promoting affordable and reliable energy resources in the United States, particularly highlighting Texas's leadership in electricity production. Texas generates more electricity than any other state, primarily through natural gas and nuclear power, which together account for nearly half of the state's electricity generation. The resolution notes the significant employment contributions of the natural gas and nuclear sectors, with over 12,000 jobs directly linked to these energy sources in 2024, and underscores the necessity of preserving and expanding Texas's nuclear and gas infrastructure to support economic growth and improve the quality of life for its residents.

In light of these points, the resolution urges the U.S. Congress to maintain specific sections of the Internal Revenue Code (Sections 45U, 45Y, and 48E) that provide federal tax incentives for both new and existing nuclear technologies. The Texas Legislature calls for the preservation and expansion of the nuclear fleet as a critical component of the state's energy strategy. The resolution concludes with a directive for the Texas Secretary of State to send copies of the resolution to key federal officials and members of Congress, requesting its inclusion in the Congressional Record.