Proposing a constitutional amendment prohibiting the legislature from imposing certain taxes on the transfer of an estate, inheritance, legacy, succession, or gift.

This bill proposes a constitutional amendment that would prohibit Texas from imposing new taxes on estate transfers, inheritances, legacies, successions, or gifts after January 1, 2025. It also prevents increasing rates or expanding the scope of existing taxes on these transfers beyond their 2025 levels. Exceptions include taxes described in Section 29(b) of the Constitution and taxes on motor vehicle gifts. The amendment must be approved by voters in the November 4, 2025 election.