Amends Constitution to require that State tax bills pass both Houses of Legislature by three-fifths majority vote.

ACR 26 proposes a constitutional amendment requiring that all bills or joint resolutions levying new state taxes or increasing existing taxes must pass both the New Jersey Assembly and Senate by a three-fifths majority vote (60% of members present), instead of the current simple majority requirement. This change would directly affect any legislation proposing new taxes or tax hikes, including budget-related tax measures. The amendment would apply to bills introduced after January 9, 2007, and requires voter approval via referendum at the next general election. It does not alter voting requirements for non-tax legislation or other types of bills.