The resolution proposes an amendment to the Texas Constitution that aims to limit the growth rate of state and local appropriations to align with the average taxpayer's ability to fund government services. Specifically, it introduces a new section, Section 22A, to Article VIII, which stipulates that appropriations from various revenue sources cannot exceed this calculated growth rate. The Legislative Budget Board will be responsible for determining this rate before each regular legislative session, and any increase beyond the limit would require a three-fourths majority approval from both houses of the state legislature or local governing bodies, along with a declaration of emergency.

Additionally, the resolution mandates that any over-collected taxpayer money must be returned to taxpayers through a reduction in tax rates, ensuring that taxpayers benefit from any surplus. The proposed amendment will be presented to voters in an election scheduled for November 4, 2025, allowing them to decide on the implementation of these limitations and tax reductions. If the amendment is not approved, the resolution will have no effect.