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HJR 2

Proposing a constitutional amendment prohibiting the legislature from imposing death taxes applicable to a decedent's property or the transfer of an estate, inheritance, legacy, succession, or gift.

89th Legislature (2025) Introduced by Paul Bettencourt and 23 co-sponsors

Texas constitutional amendment would permanently ban state estate, inheritance, succession, legacy, and gift taxes, locking in current tax policy and limiting future revenue options.

Filed with the Secretary of State
#resolutions--constitutionalamendments(i0661) #taxation--inheritance(i0811)
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Bill Summary · HJR 2

Legislative bill overview

HJR 2 proposes a constitutional amendment to Texas's state constitution that would permanently prohibit the legislature from imposing estate taxes, inheritance taxes, succession taxes, legacy taxes, or gift taxes on the transfer of property after death. The amendment requires voter approval through a statewide referendum to become part of the Texas Constitution.

Why is this important

Texas currently has no state estate or inheritance tax, but this amendment would constitutionally lock in that policy, preventing future legislatures from creating such taxes even during fiscal crises. This represents a significant constraint on future state revenue options and signals legislative intent to prioritize tax policy stability for wealthy estates and large wealth transfers.

Potential points of contention

  • Revenue implications: Removes a potential revenue source that future legislatures might need during budget shortfalls, potentially limiting flexibility in funding public services
  • Wealth concentration: Critics argue the measure disproportionately benefits wealthy individuals and families by protecting large estate transfers from taxation
  • Constitutional permanence: Once amended, reversing this policy would require another constitutional amendment rather than simple legislation, making it difficult to adjust if circumstances change

Compiled from official sources — confirm details with the bill’s official record.

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