Enrolled Bill Summary
Legislative Session: 89(R)
House Joint Resolution 2 | For Election: 11-4-25 |
House Author: Geren et al. | House Committee: Ways & Means |
Senate Sponsor: Perry et al. | Senate Committee: Finance |
House Joint Resolution 2 proposes an amendment to the Texas Constitution to prohibit the legislature from doing the following:
- imposing 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;
- imposing a state tax that was not in effect on January 1, 2025, 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; or
- increasing the rate or expanding the applicability of such a state tax that was in effect on January 1, 2025, beyond the rate or applicability of the tax that was in effect on that date.