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TX HJR6

Joint Resolution

Status

Introduced

2/26/2025

Primary Sponsor

Giovanni Capriglione

Click for details

Origin

House of Representatives

89th Legislature Regular Session

AI Summary

  • Proposes amending Article VIII of the Texas Constitution to prohibit the legislature from imposing any tax on realized or unrealized capital gains for individuals, families, estates, or trusts

  • Prohibits taxes on the sale or transfer of capital assets that would be payable by the seller or transferor

  • Preserves the state's ability to impose ad valorem property taxes, retail sales taxes on goods and services, and use taxes on storage or consumption of goods purchased at retail

  • Requires voter approval at an election scheduled for November 4, 2025

  • Ballot language will allow voters to vote for or against prohibiting capital gains taxation at the state level

Legislative Description

Proposing a constitutional amendment prohibiting the imposition of a tax on the realized or unrealized capital gains of an individual, family, estate, or trust.

Taxation

Last Action

Laid on the table subject to call

4/28/2025

Committee Referrals

Ways & Means2/27/2025

Full Bill Text

No bill text available