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TX HJR2
Joint Resolution
Status
5/14/2025
Primary Sponsor
Charlie Geren
Click for details
AI Summary
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Proposes amending Article VIII of the Texas Constitution to prohibit the legislature from imposing state taxes on a deceased individual's estate property due to death, including estate, inheritance, or death taxes
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Prohibits new state taxes on transfers of estates, inheritances, legacies, successions, or gifts between individuals, families, estates, or trusts, including generation-skipping transfer taxes, if such taxes were not in effect on January 1, 2025
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Bars the legislature from increasing rates or expanding applicability of any transfer taxes that existed as of January 1, 2025
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Exempts from the prohibition: taxes referenced in Section 29(b) of Article VIII, motor vehicle gift transfer taxes, and ad valorem property taxes
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Scheduled for voter approval on November 4, 2025; passed the House 112-29 on April 29, 2025, and the Senate 27-3 on May 12, 2025
Legislative Description
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.
Taxation
Last Action
Filed with the Secretary of State
5/14/2025