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A JOINT RESOLUTION
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proposing a constitutional amendment prohibiting the legislature |
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from imposing death taxes applicable to a decedent's property or |
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the transfer of an estate, inheritance, legacy, succession, or |
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gift. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 26 to read as follows: |
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Sec. 26. (a) Except as provided by Subsection (b) of this |
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section, the legislature may not: |
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(1) impose a state tax on the property of a deceased |
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individual's estate because of the death of the individual, |
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including an estate, inheritance, or death tax; |
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(2) impose a state tax on the transfer of an estate, |
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inheritance, legacy, succession, or gift from an individual, |
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family, estate, or trust to another individual, family, estate, or |
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trust, including a tax on a generation-skipping transfer, if the |
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tax was not in effect on January 1, 2025; or |
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(3) increase the rate or expand the applicability of a |
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state tax described by Subdivision (2) of this subsection that was |
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in effect on January 1, 2025, beyond the rate or applicability of |
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the tax that was in effect on that date. |
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(b) This section does not prohibit the imposition or change |
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in the rate or applicability of: |
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(1) a tax described by Section 29(b) of this article; |
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(2) a tax applicable to the transfer of a motor vehicle |
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by gift; or |
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(3) an ad valorem tax on property. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 4, 2025. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to prohibit the |
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legislature from imposing death taxes applicable to a decedent's |
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property or the transfer of an estate, inheritance, legacy, |
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succession, or gift." |