Texas currently has no state-level estate or inheritance tax, as lawmakers repealed the inheritance tax in 2015. However, the Texas Constitution does not expressly forbid future death or transfer taxes. This amendment would add a new Section 26 to Article VIII of the constitution to explicitly prohibit such taxes. Under the proposed amendment, the legislature would be barred from imposing any state tax on a deceased individual’s estate because of death, and from imposing any new tax on the transfer of an estate, inheritance, legacy, succession, or gift that was not in effect on January 1, 2025. It would also forbid increases to the rate or expansions of the taxpayer base for any such transfer tax that was already in place on that date. The amendment preserves existing taxes by exempting from the ban: taxes described in Section 29(b) of Article VIII, taxes on motor vehicle transfers by gift, and ad valorem property taxes. It also does not affect general business activity taxes, mineral production taxes, title insurance taxes, or any taxes in effect on January 1, 2016. Proponents argue the amendment safeguards property rights and prevents future lawmakers from imposing burdensome death and transfer taxes. Critics contend it is unnecessary given the lack of current estate or gift taxes and that it unduly restricts legislative flexibility to address future revenue needs.