The resolution proposes an amendment to the West Virginia Constitution, specifically adding a new section to Article X, which is designated as Section 13. This amendment, known as the "Taxpayers' Bill of Rights," aims to limit state government expenditures by stipulating that such expenditures cannot exceed the combined growth of the state's population and inflation rates. The resolution outlines the process for submitting this proposed amendment to the voters during the next general election in 2026, ensuring that the electorate has the opportunity to ratify or reject the amendment.

Additionally, the resolution mandates that registered voters receive information regarding the proposed amendment, which is formally numbered as "Amendment 1." The summarized purpose of the amendment is to establish a framework for fiscal responsibility within the state government, thereby protecting taxpayers from excessive spending increases. The resolution emphasizes the importance of maintaining a balance between government expenditures and the economic growth of the population, reflecting a commitment to responsible financial governance in West Virginia.