SJR 71 proposes a constitutional amendment to prohibit the imposition of a carbon tax in Texas. The amendment would bar the state legislature from taxing the carbon content of fuels or placing a tax on carbon dioxide and other greenhouse gas emissions resulting from the use, production, or consumption of goods and services. If approved by the legislature, the amendment would be submitted to Texas voters on November 4, 2025, with the ballot language stating: "The constitutional amendment prohibiting the imposition of a carbon tax."​.