| |
| |
|
|
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." |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.J.R. No. 2 was passed by the House on April |
|
|
29, 2025, by the following vote: Yeas 112, Nays 29, 1 present, not |
|
|
voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
| |
|
|
I certify that H.J.R. No. 2 was passed by the Senate on May |
|
|
12, 2025, by the following vote: Yeas 27, Nays 3. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
RECEIVED: _____________________ |
|
|
Date |
|
|
|
|
|
_____________________ |
|
|
Secretary of State |