SJR 45 - This constitutional amendment, if approved by the voters, prohibits total state general revenue appropriations for any fiscal year, as defined in the amendment, from exceeding the level from the previous fiscal year, allowing for growth in an amount equal to the annual rate of inflation plus the annual percentage change in state population. Total state general revenue appropriations may exceed the previous fiscal year’s amount only under certain conditions, as described in the amendment. For any fiscal year in which net general revenue collections exceed total state general revenue appropriations by more than one percent of allowable total state general revenue appropriations, an amount equal to such excess revenue shall be refunded to taxpayers. This amendment is identical to SJR 86 (2024) and is similar to SJR 53 (2024), HJR 187 (2024), HJR 188 (2024), SJR 7 (2023), SJR 6 (2021), SJR 42 (2020), SJR 4 (2019), SJR 31 (2018), and SJR 12 (2017), and to a provision contained in HCS/HJR 56 (2016). JOSH NORBERG