TX SJR19

Proposes amending Article VIII of the Texas Constitution to prohibit the legislature from imposing new state taxes on transfers of estates, inheritances, legacies, successions, or gifts between individuals, families, estates, or trusts, including generation-skipping transfers, if such taxes were not in effect on January 1, 2025

Prohibits the legislature from increasing the rate or expanding the applicability of any such transfer taxes that were in effect on January 1, 2025

Exempts taxes approved by voters under Section 29(b) of Article VIII and taxes applicable to motor vehicle transfers by gift from these prohibitions

Requires voter approval at an election to be held November 4, 2025

Ballot language will read: "The constitutional amendment to prohibit the legislature from imposing certain taxes on the transfer of an estate, inheritance, legacy, succession, or gift"