The resolution proposes an amendment to the West Virginia Constitution that would allow excess levies or increases in maximum tax rates specifically for fire protection and emergency medical services to be approved by a simple majority of voters (50% plus one vote). This change aims to facilitate funding for essential services by lowering the approval threshold from the current requirement of sixty percent, which applies to all other levies and tax increases. The proposed amendment is designated as "Amendment 1" and is summarized as the "Fire and Emergency Services Excess Levy Majority Approval Amendment."

If ratified, this amendment would enable local governments to more easily secure necessary funding for fire and emergency medical services, which are critical to public safety. The amendment stipulates that such increases would be limited to a maximum duration of three years and cannot exceed fifty percent of the existing maximum rate prescribed by law. The resolution has been introduced and referred to the appropriate legislative committees, with the intention of placing the question of ratification before voters in the next general election in 2026.