Proposing a constitutional amendment prohibiting the imposition of a carbon tax.

SJR 71 proposes a constitutional amendment that would prohibit the Texas legislature from imposing a tax based on the carbon content of fuels or emissions of carbon dioxide and other greenhouse gases from goods and services. If approved by voters, this amendment would prevent future Texas laws from implementing a carbon tax, directly affecting the legislature’s ability to enact such taxes. The amendment requires voter approval, with a ballot question stating: "The constitutional amendment prohibiting the imposition of a carbon tax," to be voted on November 4, 2025. This is a procedural measure seeking to restrict legislative authority through a constitutional change, not a current tax policy.