Proposing a constitutional amendment prohibiting the taxation of the sale or use of certain food, drinks, medicine, and child-care services.

HJR 78 proposes a constitutional amendment to prohibit Texas from taxing the sale or use of certain food, drinks, medicine, and child-care services that were not taxed under current state law as of January 1, 2025. The amendment would prevent the state legislature from enacting new taxes on these specific items, directly affecting future tax policy for those categories. It includes a temporary provision that expires December 31, 2027, and requires voter approval in a November 2025 election. The bill does not change current tax status but blocks future taxation of these items if approved. This is a constitutional proposal, not an existing law, and remains pending voter approval.