The resolution proposes a constitutional amendment to Article VIII of the Texas Constitution, introducing Section 22A, which aims to limit the growth rate of state and local appropriations to align with the average taxpayer's ability to fund government services. The Legislative Budget Board will calculate and approve this growth rate before each regular legislative session, and local governments will be required to adhere to this limit. If the legislature or a local entity wishes to exceed this limit, a three-fourths majority in both houses or local governing bodies must approve a resolution detailing the emergency and the amount of appropriations above the limit.

Additionally, the resolution stipulates that any over-collected taxpayer money must be returned to taxpayers through reduced tax rates, as determined by the state or local entities. The proposed amendment will be presented to voters in an election scheduled for November 4, 2025, allowing them to vote on whether to implement these changes. If the amendment is not approved by voters, the resolution will have no effect.