Proposing a constitutional amendment to prevent Texas from imposing certain taxes on estate, inheritance, legacy, succession, or gift transfers.

This bill proposes a constitutional amendment to prohibit the Texas legislature from imposing certain taxes on the transfer of an estate, inheritance, legacy, succession, or gift. The amendment would prevent the legislature from imposing new taxes on these transfers or increasing existing rates or applicability beyond what was in effect on January 1, 2025. Exceptions include taxes described by Section 29(b) of the Texas Constitution and taxes on the transfer of a motor vehicle by gift. The amendment will be submitted to voters in the November 4, 2025 election.

Proposing a constitutional amendment to prevent Texas from imposing certain taxes on estate, inheritance, legacy, succession, or gift transfers.

This bill proposes a constitutional amendment to prohibit the Texas legislature from imposing certain taxes on the transfer of an estate, inheritance, legacy, succession, or gift. The amendment would prevent the legislature from imposing new taxes on these transfers or increasing existing rates or applicability beyond what was in effect on January 1, 2025. Exceptions include taxes described by Section 29(b) of the Texas Constitution and taxes on the transfer of a motor vehicle by gift. The amendment will be submitted to voters in the November 4, 2025 election.