Texas HJR2 proposes a constitutional amendment to prohibit the legislature from imposing death taxes on a decedent's property or the transfer of an.
Texas HJR2 proposes a constitutional amendment to prohibit the Texas legislature from imposing death taxes applicable to a decedent's property or the transfer of an estate, inheritance, legacy, succession, or gift. The amendment would bar the legislature from imposing new taxes on these transfers if they were not in effect on January 1, 2025, and from increasing the rate or expanding the applicability of existing taxes beyond their January 1, 2025, status.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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