The resolution proposes an amendment to Article II of the Washington State Constitution, which would require any legislative action that raises taxes to be approved by a two-thirds majority vote in both the House of Representatives and the Senate. Additionally, it allows for tax increases to be referred to voters for their approval or rejection during elections. The definition of "raises taxes" encompasses any actions by the legislature that result in an increase in state tax revenue, regardless of the specific fund or account into which the revenue is deposited.

To facilitate this amendment, the resolution mandates that the Secretary of State publish notice of the proposed constitutional change in legal newspapers across the state at least four times in the month leading up to the election. This ensures that voters are adequately informed about the amendment before they cast their votes in the next general election.