Proposing a constitutional amendment concerning the limitation on the rate of growth in state and local appropriations with the return of over-collected taxpayer money by reducing taxes.

HJR 212 proposes a constitutional amendment to limit the annual growth rate of state and local government spending. It would require returning over-collected tax revenue to taxpayers through direct tax reductions. This amendment would affect all state and local budgeting processes, though specific growth rate thresholds and implementation details are not provided in the available context. The bill is currently in the Appropriations committee after being filed and read for the first time.