HR 11 calls for the voters to approve an amendment to the Georgia Constitution regarding the appropriation of state revenues.  In any year that state revenues exceed expenditures, the General Assembly must fund the following with the excess revenues: unaccounted for increases in student enrollment in local school systems, the Revenue Shortfall Reserve (up to 8% of the fund balance from the previous year), and the increase of the personal tax exemption from state income tax.  The Revenue Shortfall Reserve fund may only be used for one time expenditures; not expenditures of an ongoing nature.