TX HJR77

Proposes a constitutional amendment defining "regulatory tax" as any fee, levy, surcharge, assessment, fine, penalty, or other state-imposed charge, regardless of its stated purpose or when enacted

Prohibits the legislature from enacting or amending tax laws after November 4, 2025, that label state taxes as other types of charges such as "fee," "levy," "surcharge," "assessment," "fine," or "penalty"

Requires the legislature to revise all state statutes by January 1, 2028, to relabel existing fees, levies, surcharges, assessments, fines, and penalties as "regulatory taxes"

Makes any regulatory tax still identified in statute by another name void and uncollectable beginning January 1, 2028

Would be submitted to voters at an election on November 4, 2025, with ballot language describing it as "providing honesty in state taxation"