89R2247 RDS-F
By: Perry S.J.R. No. 19
A JOINT RESOLUTION
proposing a constitutional amendment prohibiting the legislature
from imposing certain taxes on 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 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
(2) increase the rate or expand the applicability of a
state tax described by Subdivision (1) 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 a tax:
(1) described by Section 29(b) of this article; or
(2) applicable to the transfer of a motor vehicle by
gift.
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 certain taxes on the transfer of an
estate, inheritance, legacy, succession, or gift."