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 pay for government funding. The Legislative Budget Board will be responsible for calculating and approving this growth rate before each regular legislative session. Additionally, any increase in appropriations beyond this limit would require a three-fourths majority approval from both houses of the state legislature or local governing bodies, along with a declaration of the emergency necessitating the increase.

Furthermore, the resolution stipulates that any over-collected taxpayer money must be returned to taxpayers through a reduction in 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.