89R16295 RDS-F
By: Geren, McQueeney, Meyer, Metcalf, et al. H.J.R. No. 2
A JOINT RESOLUTION
proposing a constitutional amendment prohibiting the legislature
from imposing death taxes applicable to a decedent's property or
the transfer of an estate, inheritance, legacy, succession, or
gift.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 26 to read as follows:
Sec. 26. (a) Except as provided by Subsection (b) of this
section, the legislature may not:
(1) impose a state tax on the property of a deceased
individual's estate because of the death of the individual,
including an estate, inheritance, or death tax;
(2) impose a state tax on the transfer of an estate,
inheritance, legacy, succession, or gift from an individual,
family, estate, or trust to another individual, family, estate, or
trust, including a tax on a generation-skipping transfer, if the
tax was not in effect on January 1, 2025; or
(3) increase the rate or expand the applicability of a
state tax described by Subdivision (2) of this subsection that was
in effect on January 1, 2025, beyond the rate or applicability of
the tax that was in effect on that date.
(b) This section does not prohibit the imposition or change
in the rate or applicability of:
(1) a tax described by Section 29(b) of this article;
(2) a tax applicable to the transfer of a motor vehicle
by gift; or
(3) an ad valorem tax on property.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to prohibit the
legislature from imposing death taxes applicable to a decedent's
property or the transfer of an estate, inheritance, legacy,
succession, or gift."