The constitutional amendment to prohibit the legislature from imposing death taxes applicable to a decedent's property or the transfer of an estate, inheritance, legacy, succession, or gift.
The 2025 Explanatory Statements for the November 4, 2025 Constitutional Amendment Election document from the Texas Secretary of State website includes the following information:
HJR 2 [Proposition 8] proposes a constitutional amendment to prohibit the legislature from imposing a state tax on a deceased individual's estate because of the individual's death, including an estate, inheritance, or death tax. The proposed amendment would prohibit the legislature from imposing a state tax on the transfer of an estate, inheritance, legacy, succession, or gift from an individual, family, estate, or trust, including generation-skipping transfers, if the tax was not in effect on January 1, 2025. The proposed amendment would also prohibit the legislature from increasing the tax rate or expanding the applicability to new parties of a transfer tax that was in effect on January 1, 2025. The proposed amendment would not prohibit the imposition or change in the rate or applicability of a general business tax measured by business activity; a tax on the production of minerals; a tax on the issuance of title insurance; a tax in existence on January 1, 2016; a tax on the transfer of a motor vehicle by gift; or an ad valorem tax on property.
This work is licensed under
CC BY 4.0