Bill > SJR19

This joint resolution proposes a constitutional amendment that would prohibit the Texas Legislature from imposing new state taxes on the transfer of estates, inheritances, legacies, successions, or gifts after January 1, 2025, and would prevent increasing or expanding the scope of such taxes beyond their existing rates as of that date. The amendment includes two specific exceptions: it would not prevent taxes related to Section 29(b) of the state constitution or taxes on motor vehicle gifts. If approved by voters in a November 4, 2025 election, this amendment would permanently restrict the legislature's ability to create or expand these types of transfer taxes, effectively protecting individuals, families, estates, and trusts from potential new tax burdens on property transfers. The ballot language will directly ask voters whether they support prohibiting the legislature from imposing certain taxes on transfers of estates, inheritances, legacies, successions, or gifts.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SJR19