Restriction

Alaska

No dedication of revenues or making or repealing appropriations.

If an initiative requires a reduction in govenment revenue or a reallocation from currently funded programs, the initiative text must identify the
program(s) whose funding must be cut or eliminated to implement the initiative. 
If the identified revenue source provided fails in any fiscal year to fund the entire mandated expendature for that fiscal year, the legislature may reduce the expenditure of state revenues for that purpose in that fiscal year to the amount of funding supplied by the identified revenue source. 

Florida

Measures that propose a tax or fee not in place in November 1994 require a 2/3 vote to pass. 

Maine

Expenditures in an amount in excess of available and unappropriated state funds remain inoperative until 45 days after the regular legislative session, unless the measure provides for raising new revenues adequate for its operation.

Massachusetts

May not be used to make a specific appropriation from the treasury. However, if such a law, approved by the people, is not repealed, the legislature must raise by taxation or otherwise and appropriate such money as may be necessary to carry such law into effect.

Mississippi

Sponsor must identify in the text of the initiative the amount and source of revenue required to implement the initiative. Initiatives requiring a reduction in government revenue or a reallocation from currently funded programs must identify the program(s) whose funding must be reduced or eliminated to implement the initiative.

Missouri

May not appropriate money other than new revenues created and provided for by the initiative.

Montana

May not appropriate money.

Nebraska

No measure that interferes with the Legislature's ability to direct taxation of necessary revenues for the state and its governmental subdivisions.

Nevada

No appropriations or other expenditures of money, unless such statute or amendment also imposes a sufficient tax or otherwise constitutionally provides for raising the necessary revenue.

North Dakota

No appropriations for the support and maintenance of state departments and institutions.

Wyoming

No dedication of revenues or making or repealing appropriations.