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  89R2076 CJC-F     By: Raymond H.J.R. No. 78       A JOINT RESOLUTION   proposing a constitutional amendment prohibiting the taxation of   the sale or use of certain food, drinks, medicine, and child-care   services.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Article VIII, Texas Constitution, is amended by   adding Section 28 to read as follows:           Sec.   28.     The legislature may not enact a general law that   would impose a state tax on the sale or use of:                 (1)     food or a drink that was not subject to taxation   under Chapter 151, Tax Code, on January 1, 2025;                 (2)     a medicine that was not subject to taxation under   Chapter 151, Tax Code, on January 1, 2025; or                 (3)     a child-care service that was not subject to   taxation under Chapter 151, Tax Code, on January 1, 2025.          SECTION 2.  The following temporary provision is added to   the Texas Constitution:           TEMPORARY PROVISION. (a) This temporary provision applies   to the constitutional amendment proposed by the 89th Legislature,   Regular Session, 2025, prohibiting the taxation of the sale or use   of certain food, drinks, medicine, and child-care services, and   expires December 31, 2027.           (b)     If the 89th Legislature, during the regular or a special   session, enacts a general law prohibited by Section 28, Article   VIII, of this constitution, the portion of the general law that   violates that section expires January 1, 2027.          SECTION 3.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 4, 2025.   The ballot shall be printed to permit voting for or against the   proposition: "The constitutional amendment prohibiting the   taxation of the sale or use of certain food, drinks, medicine, and   child-care services."