The resolution proposes an amendment to the West Virginia Constitution that seeks to lower the threshold required for the passage of emergency services levies from 60% to 50%. This change aims to facilitate the funding of essential emergency services, such as fire and emergency medical services, by making it easier for voters to approve such levies. The amendment will be presented to the voters during the general election in 2026 for ratification or rejection.

If approved, the amendment will modify section 1, article 10 of the West Virginia Constitution, which currently stipulates that a 60% affirmative vote is necessary for the passage of certain tax increases, including those for emergency services. The proposed change is intended to enhance the ability of local governments to secure necessary funding for emergency services, thereby improving public safety and response capabilities within the state. The resolution has been designated as "Amendment No. 1" and is referred to as the "Modifying emergency services levy amendment."