Answer
It temporarily increases the own-resources ceilings for payments and commitments by 0.6 percentage points (to 2.00% and 2.06% of GNI) solely to guarantee NGEU borrowing, expiring when all liabilities cease by 31 December 2058 at the latest.
💡Read the linked lesson for the applicable scope and exceptions.
https://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2023/0320/COM_COM%282023%290320_EN.pdf